Result
Penalty amount
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This calculation is for informational purposes only and does not replace advice from a qualified professional. Formulas and rates may not fit your exact situation — double-check the figures before making decisions.
How it is calculated
Penalty = unpaid amount × (key rate ÷ 100 ÷ 300) × days overdue. This is the standard statutory formula: 1/300 of the central bank's key rate per calendar day overdue.
The calculation uses a single rate for the whole period for simplicity. By law, for companies the penalty rate doubles to 1/150 of the key rate starting on day 31 of the delay — if you're overdue more than 30 days and are a legal entity, compute the first 30 days and the remainder separately, doubling the rate for the second stretch, then add the amounts.
This is a planning estimate — always confirm the exact penalty in your tax office account or with a tax advisor, since the key rate may have changed during the overdue period.