If you fail to pay your tax return on time, do not pay at all, or pay an insufficient amount, the following rules apply:

Late Payment

A payment is considered late if it reaches the tax authorities after the final due date. However, there is a grace period of seven calendar days following the due date. Depending on when the payment is made, different consequences apply:

1. Payment within the grace period:
   • If your previous tax return was paid on time and in full, you will receive a default notice but no penalty.
   • If your previous tax return was paid late or not in full, you will incur a payment default penalty of 3% of the late amount, with a minimum fine of €50 and a maximum of €6,709.
2. Payment after the grace period:
   • You will receive a payment default penalty of 3% of the overdue amount, with a minimum fine of €50 and a maximum of €6,709.
3. Partial payment within and after the grace period:
   • The penalty of 3% applies to the total amount paid late, including both the portion paid within and after the grace period. The minimum penalty is €50, and the maximum is €6,709.

Non-Payment or Underpayment

If your tax return is not paid in full by the time the tax authorities review it, you will receive a supplementary assessment along with a 3% payment default penalty on the unpaid amount. The fine ranges from a minimum of €50 to a maximum of €6,709.

If part of the payment was also made late, the Dutch Tax Authorities will calculate the penalty based on the total of both the unpaid and late-paid amounts.