Late Surcharge Calculator

In 2025, the late surcharge rate for tax debts is 2.5% per month (30% annually). This rate is calculated monthly on the principal debt amount.

Late surcharge is calculated by multiplying the overdue tax by 2.5% monthly rate for each month separately. Late surcharges are also applied daily for partial months.

Late surcharge is applied to debts that have been assessed but not paid by the due date. Late payment interest is applied to the tax principal from the due date to the assessment date for additionally or ex officio assessed taxes.