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What penalties for errors on your tax return?

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

If your tax return contains errors or omissions that reduce your tax or increase a tax advantage in your favour, tax penalties apply.

Tax increase due

You will have to pay a 10%.

It is applied to the additional tax you must pay or the amount of the benefit to which you are not entitled.

You can avoid this increase by one of the following 2 ways:

In the event of fraudulent or wilful misconduct, more severe penalties.

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).


you will not be charged interest for late filing if you have notified the tax authority in writing of your enquiries when filing your return.