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Self-assessed taxes

Self-assessed taxes are taxes that the Tax Administration does not separately impose on you. Instead, you must calculate, file and pay them on your own initiative.

Lottery tax

The lottery tax is filed and paid by the lottery organiser.

Lottery tax

Withholding on dividends and cooperative surplus

See the instructions for filing and payment.

Instructions for filing and payment

Tax at source on dividends, cooperative surplus and interest (non-residents)

See the instructions for filing and payment.

Instructions for filing and payment

Refunds of VAT and other self-assessed taxes

Tax Administration will pay the refunds, etc. to taxpayers as soon as their tax return, correction of a mistake or request is processed. Taxpayers can no longer determine the date or the threshold.

Refunds of VAT other self-assessed taxes

Instructions for payment

See the instructions for paying self-assessed taxes.

Instructions for payment

Late penalty charges

If you file VAT or other self-assessed taxes after the filing deadline, you must pay a late-filing penalty.

Page last updated 11/19/2024