Poland's Ministry of Finance has cut all three tiers of its late tax payment interest rates.
Poland’s Minister of Finance and Economy has published updated interest rates for late tax payments on 10 March 2026, effective under Article 56d of the Tax Ordinance Act of 29 August 1997.
The announcement establishes three distinct annual interest rate levels for tax arrears.
The standard interest rate for overdue taxes is set at 10.50% (down from 11.00%) of the outstanding amount on an annual basis.
For qualifying cases, a reduced rate of 5.25% (down from 5.50%) per year applies to tax arrears.
Additionally, an elevated rate of 15.75% (down from 16.75%) annually has been introduced for certain tax delays.
These rates represent the official percentages that will be charged on unpaid tax liabilities, calculated proportionally based on the duration of the delay. Taxpayers should note that the applicable rate depends on their specific circumstances as defined by Polish tax regulations.
The reduced rate applies when a taxpayer voluntarily corrects an error before receiving a notice of amended assessment and pays the tax within seven days of filing the corrected return.
The increased rate applies to VAT and customs duties when tax control proceedings uncover issues such as understated tax liabilities, overstated refund claims, or failure to file and pay taxes.
Earlier, Poland’s Ministry of Finance updated the interest rates applicable to tax arrears and late payments on 12 September 2025
