Ministry of Finance updated interest rates for tax arrears and late payments on 16 May 2025.
Poland’s Ministry of Finance released the updated interest rates for tax arrears and late payments on 16 May 2025.
The standard rate will decrease from 14.50% to 13.50% annually.
The reduced rate will drop from 7.25% to 6.75% annually.
The increased rate will be lowered from 21.75% to 20.25% annually.
A reduced rate applies if self-correction is made before an amended assessment notice and payment is completed within 7 days of filing. An increased rate applies for VAT and customs duties in cases of tax understatement, overclaimed refunds, or unfiled returns detected during tax control proceedings.
Earlier, Poland lowered its late payment interest rates on 4 October 2023, which went into effect on 5 October 2023.
