What penalties if you report your income late?

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

If you report your income late, you will have to pay penalties, an increase in your taxes and possibly late interest.

If you missed the deadline, you can still complete your tax return.

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The online declaration remains available

You can file your tax return from your personal online space:

2023 Online Income Tax Return 2022

Online declaration is no longer available

You can file your tax return using a paper form:

Income Tax Return (Paper)

Increase in tax due

If you report your income late, your tax will be increased by one of the following penalties:

  • 10% in the absence of formal notice
  • 20% where the declaration is lodged late within 30 days of the formal notice being given
  • 40% where the declaration has not been lodged within 30 days of receipt of a formal notice

Warning  

Penalties for late filing are calculated on the total amount of tax due, without taking into account the prepayments and levies already paid.

Interest on late payments

Interest on late payment is also charged.

They amount to 0.20% the tax due per month of delay (i.e 2.4% over 1 year).

This interest applies until the last day of the month in which the tax return is filed.

Please note

The basis for calculating interest on arrears is reduced by the payments you have already made (e.g. withholding tax).

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