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Poland Reduces Late Payment Interest Rates

23 May 2025

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Approved Changes

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Poland

On 16 May 2025, Poland published the Announcement of the Ministry of Finance on the rates of interest for tax arrears / late payment. This includes a reduction in the interest rates as follows: The standard rate is reduced from 14.50% to 13.50% per annum; The reduced rate is reduced from 7.25% to 6.75% per annum; and The increased rate is reduced from 21.75% to 20.25% per annum. The reduced rate applies when a self-correction is made prior to a notice of procedures for an amended assessment and the payment is made within 7 days of filing the corrected return....