Startup Blog for First Time Entrepreneurs who Bootstrap

Corona Tax Debt: The Last Year of the Dutch Payment Arrangement Has Started. 73,000 Entrepreneurs Still Owe €1.9 Billion. What to Do Before 1 October 2027

TL;DR: What is happening with corona tax debt in the Netherlands?

Dutch entrepreneurs with a corona tax debt are now in the last year of their payment arrangement, the Belastingdienst announced on 2 November 2026. For most of them the arrangement ends on 1 October 2027. On 28 October, about 73,000 entrepreneurs still owed €1.9 billion, and about 25,000 were behind on their payments. If you can't keep up, ask for a payment pause or an extension to 84 months now, before arrears pile up: once the tax office withdraws the arrangement, the whole debt is due at once.
Searches for the Belastingdienst climbed in the Netherlands this week, after the tax office announced that the last year of the corona debt arrangement has started and that over 70,000 entrepreneurs are still paying. Here is what the announcement says, what the latest figures show, which options you still have, and how to plan the last eleven months.

What did the Belastingdienst announce on 2 November 2026?

In a press release published on 2 November 2026, the Dutch Tax Administration said entrepreneurs with open corona debts have 11 months left to repay them within the payment arrangement. In its own words: "De regeling stopt voor het grootste deel van de ondernemers op 1 oktober 2027", the arrangement ends for the majority of entrepreneurs on 1 October 2027.
What the announcement says:
  • 73,000 entrepreneurs still had a payment arrangement on 28 October, on a total debt of €1.9 billion.
  • About 25,000 of them are behind on their payments.
  • In the third quarter of 2026, 4,500 entrepreneurs paid off their remaining corona debt early.
  • A payment pause or an extension up to seven years is still possible under conditions.
  • Help is available from municipal debt services, the KVK advice team and Geldfit Zakelijk.
The tax office's message has two sides. The scheme is close to the finish line, and a large group is still struggling to reach it.

What is the corona tax debt payment arrangement?

During the pandemic, about 400,000 entrepreneurs asked for special deferral (bijzonder uitstel van betaling) on their taxes. It covered tax debts built up between 12 March 2020 and 31 March 2022, for all taxes: VAT, payroll tax, income tax and corporate tax. Debts from benefits (toeslagen) are excluded.
From 1 October 2022, that deferred debt turned into a payment arrangement with 60 monthly instalments, the first one due on 31 October 2022. Over 266,000 entrepreneurs started repaying this way, with about €20 billion outstanding at the time. Each instalment is a fixed amount that includes collection interest (invorderingsrente). The Belastingdienst's own example: a debt of €15,000 costs €271 a month over 60 months.
One group runs on a different clock. Entrepreneurs registered as victims of the childcare benefits scandal (the toeslagenaffaire) only started their 60-month arrangement on 1 July 2025, which is why the tax office says the arrangement ends on 1 October 2027 for most entrepreneurs.

How much corona tax debt is still open?

The Belastingdienst's dashboard with figures per 28 October 2026 gives the exact numbers, and it shows the debt shrinking fast. In just over two months, the open amount fell by €400 million:
Figure19 Aug 202628 Oct 2026
Arrangements still running79,07273,208
Total debt still open€2.3 billion€1.9 billion
Paying on schedule51,35448,282
Behind on payments27,71824,926
Of whom paid nothing2,4972,329
Fully repaid since 202289,15492,603
Of the €1.9 billion, €1.2 billion sits with entrepreneurs who pay on time and €0.7 billion with those in arrears. Since 2022, 5,726 entrepreneurs left the arrangement through bankruptcy and 15,124 through a debt restructuring.
Big companies hold most of the money, while small businesses make up a large share of the people still paying. The 29,707 small businesses in the scheme owe €215 million together, about €7,200 each on average. That is a small number on paper and a heavy one for a one-person business with thin margins.
For context: in February 2024 the government reported €11.5 billion still open with 178,000 entrepreneurs, and about 55,000 in arrears. The arrears count has more than halved since then.

What happens if you fall behind on your corona debt?

Two rules keep you inside the arrangement: you pay every instalment on time, and you meet all new tax obligations on time. New obligations are every return and assessment due from 1 April 2022 onwards. Miss either one and you build up arrears.
The Belastingdienst's overview page describes what follows if you don't make up those arrears:
  1. The tax office withdraws the arrangement.
  2. Every deferred assessment becomes due in one payment, plus collection costs.
  3. You receive a reminder (aanmaning) per assessment, then a writ (dwangbevel) with high costs.
  4. Next come seizure of assets such as stock, your car or your bank account, or a bankruptcy petition. The tax office says it contacts you before that stage.
Closing your business does not erase the debt. The Belastingdienst states that entrepreneurs have to keep paying after they stop their company. Watch the payment reference too: pay with the arrangement's own reference (betalingskenmerk). Paying individual assessments instead can leave you in arrears on the arrangement while you think you are up to date.

Can you still get a payment pause or a longer term?

Yes, under conditions. The rules for adjusting the arrangement offer three options, all for arrangements of at least €10,000:
OptionWhat it doesMain conditionsEffect
Quarterly paymentsPay per quarter instead of per monthDebt of €10,000 or moreEnd date stays 1 Oct 2027; higher instalments and more interest
Payment pause (betaalpauze)No instalments once, for up to 6 consecutive months or 2 quartersNew obligations met since 1 Apr 2022; explain your short-term problemEnd date stays 1 Oct 2027, so later instalments rise
Extension to 84 monthsSpread repayment over 7 years in total from 1 Oct 2022Show you can repay in 7 years and not in 5; 2-year cash-flow forecast; from €50,000 also 3 years of accounts and an expert statementNew end date 1 Oct 2029; lower instalments, more interest
Read "up to seven years" carefully. The extension means 84 months in total, counted from 1 October 2022, so the end date moves to 1 October 2029. You can combine a pause with an extension.
Requests go by letter to Belastingdienst, Postbus 100, 6400 AC Heerlen. The tax office aims to decide within 8 weeks, and in the meantime you pay according to your request. If it says no, you have to make up the difference at once. The pages we checked name no cut-off date for these requests, and with eleven months left, every month of waiting shrinks the pause you can still use.

How much interest do you pay on a corona tax debt?

Collection interest on the arrangement has risen step by step, according to the Belastingdienst's interest page: 0.01% until mid-2022, then 1%, 2%, 3% and 4%, and 4.3% since 1 January 2026. The rate is set every six months. The tax office's own worked example assumes 4.3% until 30 September 2027, and no separate 2027 rate has been published yet.
A longer term costs extra interest, though less than many owners fear. In the Belastingdienst's example, a €30,000 debt spread over 84 months instead of 60 costs about €150 more in interest. Paying early saves money: with a €25,000 debt and €451 a month, a one-off payment of €10,000 lets you ask for a monthly amount of €271 and saves €828 in interest. Extra payments need no request. Your monthly amount stays the same and the term gets shorter. If you want a lower monthly amount instead, send a letter.

What this means for you: a corona debt plan for the last year

If you still carry a corona tax debt, treat the next eleven months as a project with a fixed deadline. Next steps:
  1. Check your balance today. The tax office sends a quarterly debt overview and payment overview. Compare the remaining debt with the instalments left until September 2027.
  2. Clear any arrears first. Arrears are what trigger withdrawal. Pay with the arrangement's payment reference so the money lands in the right place.
  3. Run a 12-month cash-flow forecast. List the corona instalment next to your VAT, payroll tax and income tax payments, month by month. If you have never built one, our guide to financial projections without a finance background walks you through it, and our piece on managing cash flow during growth covers the timing tricks.
  4. Ask for help before you fall behind. A pause or extension needs a debt of €10,000 or more, a letter and up to 8 weeks for a decision. The forecast from step 3 is the same document the extension request asks for.
  5. Pay extra when cash allows. A good quarter is the moment to make a one-off payment. You save interest and shorten the term without any request.
  6. Keep current taxes on time. Late VAT or payroll tax counts against the arrangement as much as a missed instalment. Our overview of tax essentials for startup founders in Europe lists the Dutch deadlines.
  7. Plan for 2027 costs. Your corona instalments run alongside the new Dutch minimum wage of €15.29 an hour and the tax changes in our Budget 2027 guide for freelancers and solo founders. Put all three in the same forecast.

Where can Dutch entrepreneurs get free help with a corona debt?

  • Geldfit Zakelijk: free help for entrepreneurs with money worries, by phone on 0800-8115. The Belastingdienst refers to it directly.
  • KVK Adviesteam: free advice from the Chamber of Commerce on 088 585 22 22, including its "zwaar weer" pages for businesses in financial trouble.
  • Ondernemersklankbord: advice for entrepreneurs, starting with a free intake meeting.
  • Your municipality: sole traders and partners can go to municipal debt help (gemeentelijke schuldhulpverlening).
  • BelastingTelefoon: 0800-0543 for questions about your own arrangement.
If repaying is out of reach even with seven years, the overview page lists further steps: a debt settlement with all creditors, partial remission for a legal entity when every creditor agrees, or the WHOA court procedure for a private composition. Get advice before you choose any of these. Starting a new venture after a hard stretch? Our guide to registering a business in the Netherlands covers the legal basics, and the box 3 tax reform update explains what is changing for your savings.
Building your first startup on a budget?

The Fe/male Switch startup game takes you from idea to first paying customers in weekly quests, with an AI co-founder and a community of founders. You can test your pricing, costs and cash flow in the game before real money is on the line.

👉 Start the game

FAQ: corona tax debt in the Netherlands

When does the corona tax debt payment arrangement end?

For most entrepreneurs on 1 October 2027, after 60 monthly instalments that started on 1 October 2022. With an approved extension, the end date is 1 October 2029. Victims of the childcare benefits scandal started on 1 July 2025, so their arrangement ends later.

How many entrepreneurs still have a corona tax debt?

73,208 on 28 October 2026, owing €1.9 billion in total, according to the Belastingdienst. 24,926 of them were behind on their payments.

Can I still get a payment pause on my corona debt?

Yes, once, for up to 6 consecutive months, if your arrangement is at least €10,000 and you have met all new tax obligations since 1 April 2022. The end date stays 1 October 2027, so your later instalments go up.

What does the seven-year extension mean?

Your repayment term becomes 84 months in total from 1 October 2022, ending on 1 October 2029. You need a debt of at least €10,000, a 2-year cash-flow forecast, and from €50,000 also three years of annual accounts and an expert statement that your business is viable.

What interest do I pay on a corona tax debt?

4.3% collection interest since 1 January 2026. The rate is set every six months, and it is already built into your fixed monthly instalment.

What happens if I stop paying my corona debt?

If you don't make up the arrears, the Belastingdienst withdraws the arrangement and the full remaining debt is due at once, followed by reminders, a writ with costs, and possibly seizure or a bankruptcy petition. Closing your business does not cancel the debt.
2026-11-05 14:24 Startup News and Trends