Rate for:

Interest on overdue payments

If you pay taxes and duties after the applicable due date, you will also have to pay penalty interest. The interest rate is set by the Ministry of Finance. The rate is set every six months, with effect from 1 January and 1 July.

Calculate how much penalty interest you will have to pay (Ministry of Finance's calculator)

If the Tax Administration pays taxes or duties after the relevant due date, penalty interest will be payable.

Interest type From 1 January 2018 From 1 July 2018 
§ Section 11-1 Interest on late payments 8.50 %  
§ Section 11-3 Interest on late payments 8.50 %