Extension business tax payments

Request for business tax payment delays extended to 31 December 2020. Back tax payment schedule pushed back to 1 July 2021.     


The Dutch tax office grants a penalty free delay of 2020 business tax payments due to Covid-19. The back tax payment plan, stretching over a three year period, starts on 1 July 2021. This offer applies to all companies, including sole traders, which have a temporary liquidity (cash) issue due to Covid-19.  

I cannot pay my business taxes now. Who can I do? 

If your business experiences a sudden cash crunch due to the current corona situation, you can apply for a delay of your company's tax payment due date with the Dutch tax office. Send a request for a delayed tax payment due date to the Dutch tax office:

  • Belastingdienst
  • P.O. Box 100
  • 6400 AC HEERLEN
  • The Netherlands

State clearly in your request that your business experiences a sudden loss of liquidity due to the corona situation why your business cannot meet the tax payment due date.  You automatically get extension of all of below tax types once you applied for an extension of a business tax bill:

  • Payroll tax
  • VAT
  • Corporate tax (profit tax)
  • Personal income tax (sole traders and VOF)
  • Health care insurance contribution
You will receive an automatic extension of your payment due date for three months. 

File your taxes timely

You are required to file your (business) taxes in time. Requests for delay applies to tax payments not for tax filing. File your taxes in time!

Late payment fee waived

The Dutch tax office waives late payment fees for businesses applying for an extension of their tax payment due date. Interest charges are lowered from 4% to 0.01% during this period. 

I expect that my business needs more time to pay taxes due

The Dutch tax office is preparing for an additional three months tax payment delay for businesses (including sole traders) if the current corona situation takes more time.  The details of an extra delay of up to 6 months in total will be announced in due course.