Rate for:
Interest on overdue payments
Interest on overdue payment applies to most claims if you pay after the due date. 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 after the relevant due date, interest on overdue payment will apply.
| Interest type | From 1 January 2026 | From 1 July 2026 |
| Section 11-1 Interest on late payments | 12 % | 12.25 % |
| Section 11-3 Interest on late payments |