Biuro Finansowo-Księgowe
 

Statutory and tax penalty interest

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Statutory penalty interest

As from 15 December 2008 13,00%
As from 15 October 2005 11,50%
As from 10 January 2005 13,50%
As from 25 September 2003 12,25%
As from 1 February 2003 13,00%
As from 25 July 2002 16,00%
As from 15 December 2001 20,00%
As from 1 November 2000 30,00%
As from 15 May 1999 21,00%
As from 1 February 1999 24,00%
As from 15 April 1998 33,00%
As from 1 January 1997 35,00%
As from 15 December 1995 46,00%
As from 1 May 1993 54,00%
As from 15 August 1992 60,00%
As from 15 September 1991 80,00%
As from 1 March 1991 140,00%
As from 1 December 1990 90,00%
As from 1 July 1990 60,00%
As from 1 May 1990 144,00%
As from 1 March 1990 216,00%
As from 1 February 1990 480,00%
As from 1 January 1990 720,00%
As from 1 November 1989 120,00%
As from 15 July 1989 99,00%
As from 22 March 1989 55,00%
As from 1 January 1965 8,00%

Penalty interest for tax arrears, at an annual rate

As from 25 June 2009 10,00%
As from 26 March 2009 10,50%
As from 26 February 2009 11,00%
As from 28 January 2009 11,50%
As from 24 December 2008 13,00%
As from 27 November 2008 14,50%
As from 26 June 2008 15,00%
As from 27 March 2008 14,50%
As from 28 February 2008 14,00%
As from 31 January 2008 13,50%
As from 29 November 2007 13,00%
As from 30 August 2007 12,50%
As from 28 June 2007 12,00%
As from 26 April 2007 11,50%
As from 1 March 2006 11,00%
As from 1 February 2006 11,50%
As from 1 September 2005 12,00%
As from 28 July 2005 12,50%
As from 30 June 2005 13,00%
As from 28 April 2005 14,00%
As from 31 March 2005 15,00%
As from 26 August 2004 16,00%
As from 29 July 2004 15,00%
As from 1 July 2004 14,50%
As from 26 June 2003 13,50%
As from 29 May 2003 14,00%
As from 25 April 2003 14,50%
As from 27 March 2003 15,50%
As from 27 February 2003 16,00%
As from 30 January 2003 17,00%
As from 28 November 2002 17,50%
As from 24 October 2002 18,00%
As from 26 September 2002 20,00%
As from 29 August 2002 21,00%
As from 27 June 2002 23,00%
As from 30 May 2002 24,00%
As from 26 April 2002 25,00%
As from 31 January 2002 27,00%
As from 29 November 2001 31,00%
As from 26 October 2001 34,00%
As from 23 August 2001 37,00%
As from 28 June 2001 39,00%
As from 29 March 2001 42,00%
As from 1 March 2001 44,00%
As from 31 August 2000 46,00%
As from 24 February 2000 43,00%
As from 18 November 1999 41,00%
As from 21 January 1999 34,00%
As from 10 December 1998 40,00%
As from 29 October 1998 44,00%
As from 17 July 1998 48,00%
As from 21 May 1998 52,00%
As from 1 January 1998 54,00%