Betalingsregeling: how to ask for one, from the tax office, toeslag, CJIB and other debts

If you cannot pay a debt in the Netherlands in one go, almost every institution offers a way to pay in instalments, and most of them do not even require a reason. The one rule that applies everywhere: ask for the plan before the payment deadline passes. It is still possible after the deadline, but by then notice costs and penalty increases have already been added.

Below we go through the most common creditors one by one. First, three principles that apply to all of them.

Three principles that apply to every request

1. Ask in writing, and keep the record. Even if you agree by phone, send a short email or message afterwards: "We discussed this plan by phone on this date." The collection file has no record of a spoken agreement, only of a written one.
2. Offer an amount you can sustain. A plan that breaks once is more expensive than no plan at all: most institutions make a second chance harder to get. 50 euro a month, paid consistently, beats 150 euro a month that lasts three months and then stops.
3. Factor in the interest. Instalments at government institutions usually come with collection interest (invorderingsrentecollection interest). The rate at the start of 2026 is 4.3 percent. That is why short plans are cheaper.

Belastingdienst: 12 months, 20 euro, a form via DigiD

For tax debt there has been a standard plan for individuals since 1 July 2026:

Rule	Value
Maximum term	12 months, equal monthly instalments
Minimum instalment	20 euro a month
Income check	None; ability to pay is not assessed
Application	The "Verzoek betalingsregelinginstalment payment plan voor particulieren" form, with DigiD; also possible by phone
Interest	Collection interest accrues on the remaining debt

The plan covers every assessment open at the moment you apply; the provisional assessment (voorlopige aanslag) for the current year, and assessments already postponed because of an objection, are not included. A new assessment that arrives after the plan is approved needs a separate application.

If the debt is too large to be paid off in 12 months, or if Belastingdienst rejects the standard plan (debt above 100,000 euro, repeated payment problems), a tailor-made plan (maatwerkregelingtailor-made plan · an income based plan for when the standard plan is not enough) based on your income and expenses can be requested. Documents showing your income and expenses are needed for this.

If you are expecting a tax refund, be aware: refunds are offset against open debt. The plan does not prevent that.

Dienst Toeslagen: 24 months automatically, a personal plan by application

For a toeslag reclaim you do not even need a form to ask for a plan. If you deposit the first monthly amount printed in the letter within 6 weeks of the date on the letter, the standard 24 month plan starts automatically; the minimum instalment is 20 euro.

If even that amount makes it hard to get by, ask for a persoonlijke betalingsregelingpersonal payment plan · Dienst Toeslagen's lower instalment plan, calculated from your income: Dienst Toeslagen calculates your payment capacity, sets a lower monthly amount, and after 24 months of regular payment no longer collects the remaining debt. You are not asked to pay while the application is being reviewed. We covered the details in our post on repaying a toeslag.

CJIB: ask before the fine grows

For traffic fines and other CJIB collections, a plan is requested through Mijn CJIB with DigiD or by phone; no documents need to be submitted. The term scales with the size of the fine: 3 months up to 120 euro, 6 months up to 300 euro, 12 months up to 1,250 euro, and up to 36 months for the largest amounts. The lower limit is currently 75 euro; CJIB has proposed lowering it, so check the current situation on cjib.nl.

Timing matters here more than anywhere else. Once the payment deadline passes the fine grows (verhogingpenalty increase · a CJIB fine growing with every notice that goes unpaid), and every increase is permanent; a small fine can more than double after two increases. Since 1 July 2026 a free reminder letter arrives before the first increase, giving 2 extra weeks. That reminder is the last cheap moment to ask for a plan.

Municipality, health insurance, DUO, rent

Municipal taxes. Most municipalities already spread the amount over the year through a direct debit mandate, so there is usually no need to ask for a plan separately. If your income is low, debt remission (kwijtscheldingdebt remission) is the right door, not a plan; it is a separate form.

Health insurance. Once your premium debt reaches 6 months, the insurer reports you to CAK and you start paying a higher administrative premium (wanbetalersregelingdefaulter scheme · the more expensive premium arrangement CAK applies after 6 months of unpaid premium). Arranging a plan with the insurer is almost always possible before reaching that threshold, and insurers are required to offer one. A plan can still be arranged even after six months; as the plan progresses, the CAK registration is lifted.

DUO. Repayment of a student loan is already calculated based on income; if the monthly amount is too high, a "draagkracht" (ability to pay) assessment can be requested, and the amount is lowered accordingly, potentially down to zero.

Rent and energy. Housing corporations and energy companies are generally flexible about plans, because eviction and disconnection are expensive for them too. Early contact matters especially with rent arrears: after a certain delay the corporation is required to report the situation to the municipality.

Debt collection agencies and the deurwaarder

If a debt has moved to an incassobureau or a deurwaarder, a plan is still possible; put the offer in writing and briefly explain your income. Even if a deurwaarder places a seizure, your protected minimum income (beslagvrije voet) must still be left to you; a reasonable plan is often accepted because it is cheaper than the cost of seizure. You can find the steps of the chain in our post on debt letters.

What to write: two short templates

Whichever institution it is, the letter carries four pieces of information: who you are and your file number, how much you can pay, from when, and why.

In English: "Dear Sir/Madam, I am unable to pay my debt of [amount] euro with reference [file number] in one payment. My income is [monthly net amount] euro. I propose to pay [amount] euro on the 1st of every month, starting in [month]. I would be grateful if you could confirm this in writing."

In Dutch:

Geachte heer, mevrouw,

Ik kan het bedrag van € [amount] met kenmerk [file number] niet in één keer betalen. Mijn netto-inkomen is € [amount] per maand. Ik stel voor om vanaf 1 [month] elke maand € [amount] te betalen, tot de schuld is voldaan. Graag ontvang ik uw schriftelijke bevestiging.

Met vriendelijke groet, [name, address, date of birth]

If you want postponement of payment (uitstel van betalingpostponement of payment · not instalments, paying the full amount later), meaning you will pay the whole amount later, replace the second sentence with "Ik verzoek u om uitstel van betalingpostponement of payment · not instalments, paying the full amount later tot [date]" and add one sentence saying why you will have the money by that date.

If a plan is still not enough

If you have several creditors and the combined instalments exceed your income, arranging a plan with each one separately becomes unsustainable. The municipality's free debt assistance (schuldhulpverleningthe municipality's free debt assistance) negotiates with all your creditors at once, works to get collection paused, and can lead to a statutory arrangement (Wsnp) if needed. The earlier, the better.

What Letrin does with these letters

Before you can ask for a plan, you first need to know which institution the letter is from, the file number and the deadline; that information often sits in different corners of the page. Letrin reads the photo and tells you in your own language: who is asking, how much, by which date, and how to request instalments from that particular institution.

If a reply is needed, it prepares a formal Dutch draft like the one above, with a translation in your own language beside it. It sets reminders for the deadline: 7 days before, 2 days before and the morning of the last day.

Downloading the app is as easy as the button below: no account needed, and the first explanations are free.

Check it against the paper

Explanations are there to help and they are not legal advice. Terms, minimum amounts and interest rates differ from institution to institution and from year to year; the rule that applies is always in your own letter and on the institution's website.

If you need help, Juridisch Loket and the municipality's sociaal raadslieden are free.