Warning of non-paid taxes

Every assessment notice from the Municipal Tax Department states the deadline by which time you need to have paid. This is the due date. If you pay too late you will be charged interest starting from the first day after the due date until the date of payment. If you do not pay the municipal taxes on time, the Municipal Tax Department will send you a warning.

Warning costs

You have to pay the costs of a warning yourself. These costs are:

  • € 8 if the outstanding amount is € 454 or less
  • € 18 if the outstanding amount is more than € 454

    Paying for the warning

    The total amount must be paid within 14 days. The payment deadline is clearly stated on the warning.

    The fastest way to pay is with online banking. It is not possible to pay the outstanding amount in cash.

    If you do not pay the warning on time, you will receive a liability order.

    Direct debit and payment scheme

    Are you unable to pay the total amount within the stipulated period on the warning? Then you can ask the Municipal Tax Department for a direct debit or a tax payment scheme. Certain conditions apply.

    Submit your request for a direct debit or a payment scheme before the payment deadline on the warning; otherwise you could get a liability order.

    Apply for a tax waiver

    If you are unable to pay the amount, you can apply for a tax waiver. Your request for a tax waiver must be submitted to the Municipal Tax Office before the payment deadline on the warning; otherwise you could get a liability order. Read more about the conditions and how to apply online for a tax waiver.

    Contest the warning costs

    Do you disagree with the costs of the warning? Then you can contest them in writing with the director of municipal taxes. You can submit a letter of objection.

    Your letter of objection must state:

    • the payment reference number or the assessment number of the warning
    • the reasons for your objection.

    Your letter of objection must be submitted to the Municipal Tax Department within 6 weeks after the date of the warning. The collection procedures will not be suspended in this time. You can prevent any additional collection procedures and fees by paying on time.

    Crossed payment

    If you already transferred the full amount for the assessment to the account of the director of Municipal Taxes before or on the date of the warning, you are not liable for the warning costs.

    If you transferred the amount after the date of the warning, then you are liable for the costs. The date on which the amount was deducted from your account is not the determining factor.

    You can check under the heading 'My tax affairs' on MijnDenHaag to see when your payment is received and which amount is still due. Please note that it can take 3 days before your payment is processed.