Statutory Interest Calculator
Calculate statutory interest, late payment interest, or tax interest in Poland for any amount and delay period. Current 2025 rates included.
Personal finance
Calculator · Law
Tax Interest Calculator
Work out the late payment interest owed to the tax office. Enter the amount of tax arrears and the number of days of delay.
How we calculate tax interest
Interest = arrears amount x interest rate / 365 x number of days. Base rate 8% (2026).
Example: arrears 5,000 PLN, 60 days of delay
Interest = 5,000 x 8% / 365 x 60 = 65.75 PLN.
Frequently asked questions
How is tax interest calculated?
Interest = arrears x annual rate / 365 x number of days of delay.
What is the current rate?
The base late payment rate is 8% per year for 2026; verify on podatki.gov.pl.
From which day does delay start?
Delay counts from the day after the statutory payment deadline.
Is there a reduced rate?
A reduced rate can apply for voluntary correction; check the current rules.
Are small amounts due?
Interest below a statutory threshold is not charged; confirm the limit at the tax office.
Is the result binding?
No, it is indicative. The tax office sets the final figure.
Indicative result
Indicative result. The interest rate may change — verify on podatki.gov.pl.
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