On 27 October 2021, the Federal Public Service (SPF) published a notice with updated interest rate for late payment. According to the notice, the interest rate is set at 4% for the 2022 calendar year, which is as same as the 2021 calendar year.
Generally, late payment interest rate may not be lower than 4% and may not be higher than 10%. The refund rate is 2% lower than the late payment rate.