New Interest Rates for Late Payment of Tax Arrears Effective from May 8, 2025

As of May 8, 2025, new, reduced interest rates for late payment of tax arrears are in effect. These changes apply, among others, to arrears owed to the tax office, property tax, and municipal waste management fees.

New Interest Rates – Effective from May 8, 2025

The previous standard interest rate for late payment was 14.50%. According to the new regulation:

• Standard rate: 13.50% annually (previously 14.50%)

• Reduced rate (applied, for example, in case of corrected tax returns): 6.75% annually (previously 7.25%)

• Increased rate (applied in cases of gross violation of regulations): 20.25% annually (previously 21.75%)

How to Calculate Late Payment Interest?

Late payment interest is calculated using the following formula:

arrears amount × number of days overdue × interest rate / 365

If the interest rate changes during the delay period, interest must be calculated separately for each time interval with a different rate.

Calculation Examples

Example 1: A debt of PLN 1,000 due on May 3, 2025, paid on May 31, 2025:

• Interest from May 3 to May 7 (5 days):
  1,000 PLN × 5 days × 14.50% / 365 = 1.99 PLN

• Interest from May 8 to May 31 (24 days):
  1,000 PLN × 24 days × 13.50% / 365 = 8.88 PLN

• Total: approx. 11 PLN interest

Legal Basis:

• obwieszczenie ministra finansów z 9 maja 2025 r. w sprawie stawki odsetek za zwłokę od zaległości podatkowych, obniżonej stawki odsetek za zwłokę od zaległości podatkowych oraz podwyższonej stawki odsetek za zwłokę od zaległości podatkowych (M.P. z 2025 r., poz. 457)

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