Skip to content
Tax law
This website explains Dutch law. It does not provide legal advice about other countries.

Can a private individual pay a Dutch tax assessment in instalments?

What would you like help with?

Read the full explanation · View sources

Detailed explanation, checklist and sources

Private individuals can request a standard tax payment plan of up to twelve months. The online route has conditions, including debt no higher than € 100,000 and equal instalments of at least € 20. If that does not fit, request a regular plan assessed against your financial circumstances.

On this page

1. Identify the assessment and debt

This guidance concerns Dutch tax assessments for private individuals, not businesses or self-employed people. The online standard route covers income tax, the healthcare-insurance contribution and additional motor-vehicle tax assessments. Allowance repayments and ordinary motor-vehicle tax bills follow different routes.

Belastingdienst · Betalingsregeling particulier ↗

2. Check online application conditions

For an online request, apply for yourself, have no other tax payment plan and owe no more than € 100,000. Repay within twelve months, including interest and costs, in equal instalments of at least € 20. Check every condition on the official form.

Belastingdienst · Betalingsregeling particulier ↗

Belastingdienst · Verzoek betalingsregeling ↗

3. Choose a standard or regular plan

The current year's provisional income-tax assessment, a protective assessment or an assessment with pending or granted objection-related deferral is excluded from that online route. Use the contact or PDF route when conditions do not fit. A regular plan considers capacity and special circumstances; approval is not automatic.

Belastingdienst · Betalingsregeling particulier ↗

Belastingdienst · Verzoek betalingsregeling ↗

4. Include short deferral and costs

Four months of short deferral are not added to twelve months: the maximum runs from the date short deferral was granted. Collection interest and existing reminder or enforcement-order costs can count. Instalments therefore do not necessarily cover only the original principal.

Belastingdienst · Betalingsregeling particulier ↗

5. Keep the request and read the decision

Apply promptly and retain receipt confirmation, proposal and assessments. Follow the official payment instructions during processing. If refused, read the remedy instructions immediately: the tax authority specifies ten days from the letter's date to appeal this decision, not the usual tax-objection period.

Belastingdienst · Betalingsregeling particulier ↗

6. Prepare an affordable proposal

List the debt, essential expenditure and affordable instalments below. This local document neither requests a plan nor guarantees approval. Ask for an individual assessment if twelve months is insufficient; personal assistance can assess a refusal or unclear tax assessment.

Belastingdienst · Betalingsregeling particulier ↗

Do I get twelve more months after four months of deferral?

Not under the standard plan. Its maximum twelve months run from the date of the short deferral, leaving at most eight months afterwards. Request a regular assessment if that is unaffordable in your situation.

Documents to prepare

Prepare your next stepFill in and save · Word

Tick what you have checked or collected. Note what is missing and take your overview to a meeting.

Unless saved in My overview: Your entries stay only on this screen. Download before leaving; closing or reloading clears them. Do not enter identity numbers, passwords or unnecessary personal details.

What do you still need for your next step?

Item 1 / 8 · Where do you stand with this item?

Tax type and assessment number kept locally

This overview follows your own answers. It does not assess your rights or guarantee that your file is complete.

Your choices stay here. Use the buttons below if you want to save or download.

View all details, notes and timeline
Your timeline and evidence

List events and contacts. Note where you keep the evidence; no upload is needed.

What goes in my timeline?

Record what happened, when, the response and where to find the letter, message or photo. Mark uncertain dates.

Is my evidence sent?

No. You only note where it is kept. No files are uploaded or sent automatically.

How do I save my timeline?

Your entries are not saved automatically. Choose Save and continue later to store this preparation, including your timeline, in My overview. Wait for confirmation and save new changes again. You can also download a Word file without an account.

Up to 20 events. Choose a different position for an event to change the order.

0 / 8 · Checked or collected

For each event, note the date, what happened and where the evidence is kept. Example: 3 October — letter received — correspondence folder.

Describe the solution you would like, such as an explanation of a deduction and repayment of the outstanding amount.

For example: which document is missing, who can provide it and what should I do first?

Record the date and its source. If unknown, note this and check promptly. This tool does not calculate or monitor deadlines.

After your conversation

These are your own notes. Confirm agreements with the other person; these notes do not prove their agreement.

This is your preparation, not a submitted request, objection or legally reviewed document. A tick records only your own progress. Check the procedure and deadline in the original letter.

Save and continue later
Name in your overview
Privacy and storage

Up to 100 items. Each remains available for one year after saving or updating. You can delete it sooner. No automatic sharing with partners. A saved answer is a snapshot; rules and circumstances may change.

Privacy and storage
Clear entries

Download anything you want to keep first. Clearing cannot be undone.

  • Tax type and assessment number kept locally
  • Outstanding amounts and due dates
  • Interest and existing costs
  • Any short deferral and start date
  • Other tax payment plans
  • Income and essential expenditure
  • Proposal and receipt confirmation
  • Decision and appeal deadline

Need personal assistance?

Request help through our chat. We assess which professional fits your question. Review your details before sending. A request is not yet an instruction to provide services.

Contact with a lawyer

You can use the chat and information without a phone number. A contact request requires a phone number, a verified email address and your wish for telephone contact. Our team assesses which partner fits your question. Data is shared only under the stated consent procedure. A partner or engagement is not guaranteed.

View the current application process

Sources

Need personal assistance? Request a lawyer through our chat. We explain the next step; submitting a request does not engage a lawyer. The links below support the legal information.

Belastingdienst · Betalingsregeling particulier ↗Belastingdienst · Verzoek betalingsregeling ↗

Sources may be in Dutch. General information about Dutch law, not individual legal advice.

Common questions on this topic

View questions and answers

Loading answers…