What are the penalties for late payment of tax?

Verified 01 January 2024 - Legal and Administrative Information Directorate (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


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.

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