Payment by instalments

A liable person may, by making an application, request payment in instalments or deferral of the payment of taxes. At the time of the instalment or deferral of payment, interest is payable at a rate of 2 % per annum.

Fines and other liabilities arising from minor offences may only be paid in instalments (i.e. they may not be deferred).

The following options are available:


An application for payment in instalments does not stay execution of the enforcement procedure.

If the liable person fails to pay an individual instalment, the unpaid part of the liability becomes due and enforcement follows.

Did you know?

The annual income tax adjustment may be paid in two or three instalments (without a requirement to verify that the conditions have been met).

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