Rate for:

Interest on overdue payments

Important information

The Interest on overdue payments has been reduced to 6 percent for most tax and duty claims from January 15 to March 31 2022.

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 2022 From 1 July 2022 
§ Section 11-1 Interest on late payments 8,5 % -
§ Section 11-3 Interest on late payments 8,5 % -