Polish statutory and late-payment interest by the day, every NBP rate change since 2016
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Statutory late-payment interest in Poland is the NBP reference rate plus 5.5 points, 9.25% a year from 5 March 2026. On 10,000 zł due on 31 March 2026 and paid on 16 October 2026, 199 days late, it comes to 504.32 zł. Commercial invoices carry the reference rate plus 10 points.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type the amount owed.
Pick the interest: late payment (za opóźnienie), statutory (kapitałowe) or commercial.
Enter the due date and the day it was or will be paid.
Read the interest, the total, and each period at its own rate.
This calculator works out interest on a late payment in Poland at the statutory rates, dividing the time into periods wherever the rate changed.
Three rates. Statutory interest (odsetki ustawowe, kapitałowe) is the NBP reference rate plus 3.5 points (Kodeks cywilny art. 359). Statutory late-payment interest (odsetki ustawowe za opóźnienie), the one most debts carry, is the reference rate plus 5.5 points (art. 481). Between businesses, late payment of an invoice carries the reference rate plus 10 points, or plus 8 points when the debtor is a public health-care provider (commercial transactions act, art. 4).
When the rate changes. The civil-code rates follow every change of the reference rate on the day it takes effect. The commercial rate is fixed for each half-year by the reference rate in force on 1 January or 1 July (art. 11b). The reference rate is 3.75% from 5 March 2026, so late interest is 9.25% and commercial interest 13.75% for the second half of 2026.
Which days. Interest runs from the day after the due date up to and including the day of payment, on 365 days a year, and each period is rounded to the grosz.
Compensation. Between businesses the creditor may also claim a fixed compensation for recovery costs (art. 10): 40 euro up to 5,000 zł, 70 euro below 50,000 zł, 100 euro from 50,000 zł, converted at the NBP euro rate of the last working day of the month before the debt fell due.
History. These formulas apply from 1 January 2016; the commercial rate was the reference rate plus 8 points for every debtor until the end of 2019. The calculator does not accept earlier due dates. Payment days after 17 October 2026 use the last published rate, and the page says so.
What it does not do. It does not handle part payments, interest on overdue interest, or a rate agreed in a contract; contractual late interest may not exceed twice the statutory rate. The Poland VAT Calculator splits an invoice into net and VAT.
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Odsetki ustawowe za opóźnienie are the NBP reference rate plus 5.5 points. With the reference rate at 3.75% from 5 March 2026, that is 9.25% a year. Before that it was 9.50% from 4 December 2025 and 9.75% from 6 November 2025.
From the day after the payment deadline up to and including the day the money is paid. A debt due on 31 March and paid on 16 October 2026 is 199 days late. Each day is one 365th of the yearly rate.
Commercial late interest: the NBP reference rate plus 10 points, or plus 8 points when the debtor is a public health-care provider. The reference rate used is the one in force on 1 January for January to June, and on 1 July for July to December.
Between businesses, a creditor who is owed commercial late interest may also claim fixed compensation for recovery costs: 40 euro for amounts up to 5,000 zł, 70 euro below 50,000 zł, and 100 euro from 50,000 zł, converted into złoty at the NBP euro rate.
Statutory interest (kapitałowe) is the reference rate plus 3.5 points and applies when a law or contract says interest is due without naming a rate. Late interest (za opóźnienie) is the reference rate plus 5.5 points and applies when a debt is paid after its due date.
Contractual late interest may not exceed twice the statutory late interest a year, the odsetki maksymalne za opóźnienie. With statutory late interest at 9.25% from March 2026, the maximum is 18.50%. A higher agreed rate is cut down to that maximum.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Odsetki Ustawowe Calculator (Poland) and anybody who knows can answer. No account needed.
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