Polish tax interest calculator (odsetki za zwłokę)
Enter the unpaid tax, the payment deadline and the day you pay. The calculator moves a weekend or holiday deadline, splits the period at each rate change and works out the interest you pay to the tax office.
Law and rates as of 21 October 2026.
Tax arrears
Enter the deadline set by law, such as the 25th of the month for VAT. We move it off weekends and holidays ourselves.
Result
Interest to pay
PLN 156
- Payment deadline25 February 2026
- Days late54
- Interest before roundingPLN 156.30
- Rounded to the złotyPLN 156
Periods and rates
| From | To | Days | Rate | Interest |
|---|---|---|---|---|
| 26.02.2026 | 04.03.2026 | 7 | 11.00% | PLN 21.10 |
| 05.03.2026 | 20.04.2026 | 47 | 10.50% | PLN 135.21 |
Tax arrears interest rates since 2016
| From | Basic | Reduced | Increased | Notice |
|---|---|---|---|---|
| 05.03.2026 | 10.50% | 5.25% | 15.75% | M.P. 2026 poz. 269 |
| 04.12.2025 | 11.00% | 5.50% | 16.50% | M.P. 2025 poz. 1252 |
| 06.11.2025 | 11.50% | 5.75% | 17.25% | M.P. 2025 poz. 1208 |
| 09.10.2025 | 12.00% | 6.00% | 18.00% | M.P. 2025 poz. 1105 |
| 04.09.2025 | 12.50% | 6.25% | 18.75% | M.P. 2025 poz. 950 |
| 03.07.2025 | 13.00% | 6.50% | 19.50% | M.P. 2025 poz. 647 |
| 08.05.2025 | 13.50% | 6.75% | 20.25% | M.P. 2025 poz. 457 |
| 05.10.2023 | 14.50% | 7.25% | 21.75% | M.P. 2023 poz. 1101 |
| 07.09.2023 | 15.00% | 7.50% | 22.50% | M.P. 2023 poz. 1017 |
| 08.09.2022 | 16.50% | 8.25% | 24.75% | M.P. 2022 poz. 905 |
| 08.07.2022 | 16.00% | 8.00% | 24.00% | M.P. 2022 poz. 679 |
| 09.06.2022 | 15.00% | 7.50% | 22.50% | M.P. 2022 poz. 607 |
| 06.05.2022 | 13.50% | 6.75% | 20.25% | M.P. 2022 poz. 468 |
| 07.04.2022 | 12.00% | 6.00% | 18.00% | M.P. 2022 poz. 398 |
| 09.03.2022 | 10.00% | 5.00% | 15.00% | M.P. 2022 poz. 339 |
| 09.02.2022 | 8.50% | 4.25% | 12.75% | M.P. 2022 poz. 220 |
| 01.01.2016 | 8.00% | 4.00% | 12.00% | M.P. 2016 poz. 20 |
How we calculate
1. From when and until when
Interest runs from the day after the payment deadline (art. 53 § 4 of the Tax Ordinance) up to and including the day you pay (§ 4 of the regulation on calculating late payment interest). A deadline on a Saturday, Sunday or public holiday moves to the next working day (art. 12 § 5), and interest starts the day after it.
2. The rate for each period
The basic rate is 200% of the NBP lombard rate plus 2%, never below 8% (art. 56 § 1). It changes on the day the lombard rate changes (art. 56c), and the Minister of Finance and Economy announces it in Monitor Polski. Since 5 March 2026 it is 10.50%. When the rate changed during the delay, each period is calculated separately.
3. Formula and rounding
For each period: unpaid tax × days × rate / 365, also in a leap year (§ 2 of the Minister of Finance regulation, Dz.U. 2021 poz. 703). The total is rounded to the full złoty: below 50 grosze down, 50 grosze and more up (art. 63 § 1 of the Tax Ordinance).
4. The 8.70 zł threshold
No interest is charged if it does not exceed three times the Poczta Polska fee for a registered letter, which is 8.70 zł (art. 54 § 1 pkt 5). You pay interest without being asked (art. 55 § 1). If a payment does not cover both the tax and the interest, the office splits it between them proportionally (art. 55 § 2).
What the calculator leaves out
- It does not check the conditions for the reduced or increased rate. You choose the rate; the conditions are in the answers below.
- It does not apply the special rules for unpaid tax advances after the year end (art. 53 § 2 and art. 53a of the Tax Ordinance).
- It does not calculate interest on ZUS contributions: the rates are the same, but without the reduced rate and with another threshold (art. 23 of the social insurance act).
- It does not calculate the prolongation fee or statutory interest on late commercial payments.
- The rate table starts on 1 January 2016, when the current formula took effect. Earlier days cannot be calculated.
30 days free: KSeF invoices and documents in one place
Norman sends your invoices to KSeF, pulls purchase invoices and collects documents. Try it free for 30 days, with no card, and keep issuing invoices in KSeF for free after the trial. Plans for a JDG start at 39 zł and for companies at 49 zł a month, net.
Frequently asked questions
What is the Polish tax arrears interest rate in 2026?
Since 5 March 2026 the basic rate is 10.50% a year, the reduced rate 5.25% and the increased rate 15.75% (notice of the Minister of Finance and Economy of 6 March 2026, M.P. 2026 poz. 269). From 4 December 2025 to 4 March 2026 the basic rate was 11%. The full rate table since 2016 is below the calculator.
How do I calculate late payment interest on Polish tax?
Unpaid tax × days late × rate / 365, separately for each period with a different rate, with the total rounded to the full złoty. Example: 10,000 zł of VAT for January 2026, due on 25 February and paid on 20 April, is 7 days at 11% (21.10 zł) and 47 days at 10.50% (135.21 zł), 156 zł in total.
When is no interest due on Polish tax arrears?
When it does not exceed 8.70 zł, three times the fee for a registered letter (art. 54 § 1 pkt 5 of the Tax Ordinance). Interest is also not charged for parts of drawn-out tax proceedings, for example when the first-instance decision is not delivered within 3 months of the start of the proceedings (art. 54 § 1 pkt 7).
When does the reduced interest rate apply?
When you file a corrected return within 6 months of the filing deadline and pay the arrears within 7 days of the correction (art. 56a § 1 of the Tax Ordinance). The rate is then 50% of the basic rate, currently 5.25%. It does not apply to a correction filed after notice of an intended tax audit, after an authorisation for a customs and tax audit has been delivered, or as a result of verification activities (art. 56a § 3).
When does the increased interest rate apply?
Only to VAT and excise, when the tax office found understated tax or an overstated refund in an audit or proceedings, or the correction came only after notice of an audit or as a result of verification activities, and the understatement exceeds 25% of the tax due and five times the minimum wage. It also applies when the office finds that no return was filed and no tax paid (art. 56b). The rate is then 150% of the basic rate, currently 15.75%.
What if the payment deadline falls on a weekend or public holiday?
The deadline moves to the next day that is neither a Saturday nor a statutory day off (art. 12 § 5 of the Tax Ordinance). VAT for November 2026, due on 25 December, can be paid without interest until 28 December, because 25 and 26 December are holidays and 27 December is a Sunday. Interest starts only on the day after the moved deadline.
Is interest on ZUS contributions calculated the same way?
Almost. ZUS uses the same rates and rules as the Tax Ordinance, but without the reduced rate, and charges no interest that does not exceed 1% of the minimum wage (art. 23 ust. 1 and 1a of the social insurance act). With the 2026 minimum wage of 4,806 zł that is 48.06 zł.
The calculator is for information only and is not tax advice. Calculations run in your browser; nothing is sent or stored.