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.
If the Tax Administration pays taxes or duties after the relevant due date, penalty interest will be payable.
| Interest type | From 1 January 2025 | From 1 July 2025 |
| § Section 11-1 Interest on late payments | 12.5 % | |
| § Section 11-3 Interest on late payments | 12.5 % |