Late-payment surcharge
The daily rate applied to taxes and duties paid late, under art. 228(3) of the Tax Code, with the formula spelled out and a calculator.
Rate for 2026
0.0301per day
Base rate 6.00% (in force since 6 Nov 2025) → rounded up to 6% → plus 5 points = 11% → divided by 365 days = 0.0301% per day
Legal basis: art. 228(3) of the Tax Code. The annual rate is also confirmed by the State Tax Service in its generalised tax-practice database
Surcharge owed
147.49 MDL
49 days late
| Year | Days | Daily rate | Amount |
|---|---|---|---|
| 2026 | 49 | 0.0301% | 147.49 |
The period starts the day after the due date and ends on the day payment was actually made, inclusive. Where the interval crosses calendar years, each year is charged at its own rate. Social insurance contributions follow a separate regime set by their own legislation.
Rate archive by year
| Year | Base rate (November) | Rounded up | Annual | Daily rate |
|---|---|---|---|---|
| 2026 | 6.00% | 6% | 11% | 0.0301% |
| 2025 | 3.60% | 4% | 9% | 0.0247% |
| 2024 | 4.75% | 5% | 10% | 0.0273% |
| 2023 | 21.50% | 22% | 27% | 0.0740% |
| 2022 | 5.50% | 6% | 11% | 0.0301% |
| 2021 | 2.65% | 3% | 8% | 0.0219% |
Frequently asked questions
What surcharge rate applies in 2026?
0.0301% per day. The rate is set annually: the BNM base rate in force on 1 November of the previous year, rounded up to a whole percent, increased by 5 percentage points and divided by the number of days in the year, rounded to 4 decimals — per art. 228 (3) of the Tax Code.
How is the late-payment surcharge calculated?
Outstanding amount × the year’s daily rate × days late. The period starts the day after the due date and ends on the day of actual payment, inclusive. If the interval crosses a year boundary, each year gets its own rate.
Why does the rate differ from year to year?
Because it starts from the BNM base rate of the previous November and the year’s day count: 2024 (leap year, 366 days) had 0.0273%, 2025 — 0.0247%, 2026 — 0.0301%.