What penalties are imposed in the event of late payment of tax?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

If you have late payment of your tax, you will have a penalty from 10% of the tax due.

The penalty applies if you have not paid your tax within 45 days following the date of implementation recovery.

The following taxes are concerned:

Late payment concerns the following situations:

  • Non-payment
  • Partial payment
  • Late payment.

The penalty also applies to the following two situations:

  • Late payment of prepayments
  • Late payment of unpaid installments if you have opted for monthly direct debit.

FYI  

If you have financial difficulties, you can ask the tax authorities for additional time to pay. It may also grant you a graceful discountor part of the tax and penalties applied to you.

Who can help me?

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  • For general information

    Tax Information Service

    By phone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file

    Tax department (treasury, tax department...)