SF: The Ministry of Finance and Economy has announced reduced annual interest rates on tax arrears or late payments, effective immediately.
Poland’s Ministry of Finance and Economy has announced reduced interest rates on overdue tax payments, effective immediately, according to the Tax Ordinance Act.
Under the new regulation, three different interest rates will apply depending on the circumstances of the tax arrears:
- Standard interest rate: 11% per year (down from 12.50%)
- Reduced interest rate: 5.50% per year (down from 6.25%)
- Increased interest rate: 16.50% per year (down from 18.75%)
The rates were set by the Tax Ordinance Act of 29 August 1997, as amended in 2025.
The standard rate will apply to most late payment cases, while reduced and increased rates will apply in specific situations determined by the tax authorities.
