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What penalties for late payment of tax?

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

If you have late payment of your tax, you will penalty10% tax owing.

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

The following taxes are concerned:

Late payment shall relate to the following situations:

  • Non-payment
  • Partial payment
  • Late payment

The penalty also applies to the following 2 situations:

  • Late payment of prepayments
  • Late payment of outstanding maturities if you chose to pay monthly

  FYI : if you have financial difficulties, you can request additional time from the tax authority to pay. It may also grant you graceful discount, in whole or in part, of the tax and penalties applied to you.