Penalty Interest and Charges for Late Tax Payments in Switzerland

March 24, 2026 - Daniel Dreier

Penalties for paying your taxes late can add a substantial extra cost to your tax bill. In this guide, moneyland.ch gives you an overview of penalties for late tax payments in Switzerland, and tells you how to avoid them.

In Switzerland, there are clear deadlines for submitting your tax declarations and paying your tax bills. If you pay your Swiss taxes late, you will be charged penalty interest, and may also have to pay additional administrative fees. In this guide, moneyland.ch gives you an overview of deadlines and penalty interest across the cantons, and tells you how to avoid extra charges.

What are the deadlines for Swiss taxes?

In Switzerland, there are deadlines for making provisional tax payments, submitting your tax declarations, and paying your final tax bills. The deadlines vary between cantons. If you fail to meet these deadlines, you will be charged penalty interest on your outstanding tax debt.

You can find the deadlines for submitting your tax returns and paying your final tax bill in the interactive map further down.

Extensions and payment plans

For submitting tax declarations, you have the option of asking for an extension of up to several months. Tax offices let you request an extension online or by mail. You can also just phone or visit your local tax office and ask for an extension. Note that you may be charged an administrative fee.

If you are unable to pay your tax bill on time and in full, you can apply to pay off your tax debt in a series of installments over the course of many months (6 or 12 months, for example). It is up to the tax office to decide whether or not you can pay off your tax debt in installments.

You should be aware, though, that the tax office charges you penalty interest identical to that for late tax payments. Additionally, the tax office may charge you an administrative fee. So paying off your taxes with an installment plan can substantially increase your total tax debt.

When am I charged penalty interest?

There are two situations in which tax offices charge penalty interest:

Compensatory interest

If you fail to make provisional tax payments before a certain deadline, you will be charged compensatory interest. This interest is charged for the period between the deadline, which varies between cantons, and the date on which your final tax bill is issued.

You are also charged compensatory interest if the provisional tax payments you make end up being lower than your final tax bill.

Tip: Make your provisional tax payments as early as possible, and always pay more than what you expect your final tax bill to be.

Penalty interest

Once your tax declaration has been processed and your final tax bill is issued, you have to pay any outstanding amount that is not covered by your provisional payments within a certain grace period. Most cantons have a 30-day grace period for paying your final tax bill. Grisons is an exception to the rule, with a 90-day grace period. If you fail to pay your bill within the grace period, you will be charged late-payment interest.

Tip: Always pay your final tax bill as soon as it arrives. If you use eBills to pay your taxes, you can choose to set up a standing consent for eBills from your tax office. This enables tax bills to be charged to your bank account automatically.

The map below gives you an overview of penalty interest rates for late payment of your final tax bill in each canton.

When am I charged penalty fees?

Swiss tax offices charge you penalty fees in these situations:

Late submission of tax declarations

You must complete and submit your tax declaration by a certain deadline. The exact deadline varies between cantons. It is either the end of March or the end of April of the year following the tax year for which you are making the declaration.

If you do not submit your tax declaration on time, the tax office will send you a reminder. In many cantons, you will be charged a penalty fee.

Tip: Always submit your tax declaration by the due date to avoid penalty fees. If that is not possible, make sure to request an extension as early as possible before the due date.

Late payment of tax bills

If you fail to pay your final tax bill within the grace period, you will receive a late-payment reminder. In many cantons, you will be charged a late-payment reminder fee.

Failing to pay your final tax bill in spite of late-payment reminders will result in a debt collection case being opened against you. Depending on the canton, the tax office may charge you an administrative fee for this process.

Tip: Always pay your final tax bill immediately. If you cannot afford to pay your taxes immediately, make sure to request a payment plan before the grace period expires.

More on this topic:
Interest rates for provisional Swiss tax payments compared
Simple ways to save on taxes in Switzerland
Tax heaven or tax hell: How do Switzerland’s municipalities compare?