- Poland’s Ministry of Finance announced a further reduction of late payment interest rates effective March 2026, lowering the standard rate to 10.50%, the reduced rate to 5.25%, and the increased rate to 15.75% per annum.
- The reduced rate applies where taxpayers self‑correct before any audit or amended assessment notice and pay the outstanding tax within 7 days of filing the correction.
- The increased rate continues to apply mainly to VAT and customs cases involving serious non‑compliance, such as understated tax, overstated refunds, or non‑filing detected during tax control proceedings.
Source Orbitax.
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