Income Tax – What Are the Penalties for Late Filing?

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Failing to file your income tax return on time can lead to financial consequences, including increased tax liability, penalties, and interest on late payments.

How Can I File My Tax Return After the Deadline?

Even if you’ve missed the official deadline, it’s still possible to submit your tax return.

Online Filing Remains Accessible

You can still file your return online through your personal space.

If the Online Portal Is No Longer Available

In that case, you’ll need to use the paper format.

Who Should I Contact?

Reach out to your local tax department or treasury office for assistance.

What Penalties Apply for Late Filing?

Tax Increase

If you file your return late, the tax you owe may be subject to one of the following surcharges:

  • 10% increase if no formal notice has been issued

  • 20% increase if the return is submitted within 30 days after receiving a formal notice

  • 40% increase if the return is still not submitted within 30 days of receiving the notice

  • 80% surcharge if a hidden activity is uncovered—no prior notice is required in this case

Important: These penalties are calculated on the entire amount of tax owed, without deducting any amounts already paid via withholding or advance payments.

Late Payment Interest

In addition to penalties, interest on late payment is applied.

  • The rate is 0.20% per month of delay, equating to 2.4% annually.

  • This interest accrues until the end of the month in which the return is filed.

Note: The interest is calculated after deducting any taxes already paid, such as withholding.