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What penalties if you report your income late?

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

If you report your income late, you will be required to pay penalties, an increase in taxes, and possibly interest on late payments.

Tax increase due

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

  • 10% in the absence of notice
  • 20% if the return is filed late within 30 days of the notice
  • 40% where the return has not been filed within 30 days of receipt of a formal notice

  Warning : if the administration discovers that you are engaged in a hidden activity (undeclared work or illicit activity), an increase of 80% will be applied to you, without having to send you a formal notice.

Late interest

You may also be charged late interest.

They amount to 0,20% tax due per month of delay (or 2.4% over 1 year).

These interest payments apply until the last day of the month in which the tax return is filed.