Statutory Interest Calculator

Poland has three statutory interest rates: ustawowe (civil law, 11.25%), za opóźnienie (late payment, 14.5%), and podatkowe (tax, 14.5%). Rates are set by the Council of Ministers and changed periodically.

Late payment interest (odsetki za opóźnienie) applies automatically when a debtor fails to pay on time. No court order is needed — the creditor can calculate and demand interest from the first day of delay.

Statutory interest (ustawowe) is the base civil law rate (11.25%). Late payment interest (za opóźnienie) is higher (14.5%) and applies specifically to overdue monetary claims.

Count from the day after the payment due date to the date of actual payment, inclusive of both end dates. For invoices with a 30-day payment term issued on 1 January, delay begins on 1 February.

Yes, but maximum interest (odsetki maksymalne) is capped at twice the reference NBP rate plus 3.5 percentage points. Rates above this cap are automatically replaced by the statutory maximum.

Maximum interest = 2 × (NBP reference rate + 3.5 pp). As of 2024 with the reference rate at 5.75%, the maximum is 2 × 9.25% = 18.5% per year.

Statutory interest rates are set by regulation and are not automatically indexed to NBP rates. They are updated when the Council of Ministers issues a new regulation.

No. Interest accrues automatically by law from the day of delay. A court judgment may be needed to enforce collection, but the right to interest arises without it.

Tax interest (odsetki podatkowe) is charged by tax authorities on overdue tax liabilities. It is also 14.5% and applies from the day after the payment deadline.

The parties can agree to waive or reduce interest. Tax authorities may also grant partial interest remission in cases of genuine financial hardship under Article 67a of the Tax Ordinance.