first day of accrual (e.g. the day after the payment deadline)
Legal status as of 10 July 2026.
Indicative values. The calculator results are for information only and do not constitute legal or tax advice. The law may change, and exemptions, reductions or special rates may apply in a specific case. Consult a professional before making decisions.
Statutory capital interest (Article 359 § 2 of the Civil Code) is due on a sum of money when this follows from statute or a legal act — it equals the NBP reference rate plus 3.5 percentage points. Statutory interest for late payment (Article 481 § 2 of the Civil Code) may be charged for the period of delay in payment — the NBP reference rate plus 5.5 percentage points. Higher interest for late payment in commercial transactions usually applies between businesses.
The calculator uses simple interest: amount × annual rate × number of days / 365, separately for each rate period (both dates inclusive). For commercial transactions it assumes the debtor is not a public healthcare entity. Maximum contractual interest may not exceed twice the relevant statutory interest.
Articles 359 § 2 and 481 § 2 of the Polish Civil Code and the Act of 8 March 2013 on Counteracting Excessive Delays in Commercial Transactions. The rates are announced in the Monitor Polski official gazette and change with the NBP reference rate.
| Type of interest | Rate |
|---|---|
| Statutory, for late payment | 9.25% per year (NBP reference rate + 5.5 pp) |
| Statutory (capital) | 7.25% per year (NBP reference rate + 3.5 pp) |
| For late payment in commercial transactions | 13.75% per year (NBP reference rate as of 1 Jan or 1 Jul + 10 pp) |
As a rule, from the day following the payment deadline until the day of payment. If no deadline was set, interest may be charged after the debtor has been called upon to pay. In the calculator, enter the first day of the delay as the start date.
Capital interest is remuneration for the use of someone else’s capital (e.g. a loan) — the NBP reference rate + 3.5 pp. Interest for late payment compensates for overdue payment and is higher — the NBP reference rate + 5.5 pp. Between businesses, statutory interest for late payment in commercial transactions usually applies instead.
Currently, statutory interest for late payment is 9.25% per year and capital interest is 7.25% per year. The maximum interest for late payment is twice the statutory rate, i.e. 18.5% per year. The rates change together with the NBP reference rate.
An attorney-at-law can prepare a demand for payment, calculate the interest and handle debt recovery or court proceedings.
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