What are the penalties for late payment of tax?

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

If you have a late payment of your tax, you'll have a penalty of 10% of the tax due.

The penalty applies if you have not paid your tax within 45 days according to the date of overlay.

The following taxes are concerned:

Late payment concerns the following situations:

  • Non-payment
  • Partial payment
  • Late payment

The penalty also applies to the following 2 situations:

  • Delayed settlement of down payments
  • Late payment of unpaid installments if you have opted for the monthly direct debit

FYI  

if you have financial difficulties, you can request additional time from the tax authorities to pay. It may also grant you a gracious deliverytax and penalties imposed on you, in whole or in part.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)