How much late payment interest is due on an unpaid invoice, or on tax you pay late? Nothing is sent to us.
A client pays late
Between businesses, the legal late payment interest is the ČNB repo rate plus 8 percentage points a year. The repo rate on the first day of the half-year in which the payment became late applies for the whole delay. You can also claim at least 1,200 CZK for the costs of recovering the debt. A written contract or your terms can agree a different rate.
You pay tax late
The tax office charges the same rate (repo rate plus 8 percentage points), but it changes every half-year, and only from the 4th day after the due date: pay within 3 days and there is no interest. It is calculated per day (yearly rate divided by 365), for at most 5 years, and up to 1,000 CZK per tax and tax period it is not charged. Social security and health insurers charge their own penalties, which this calculator does not cover.
The rate for each half-year: 11.75% from July 2026, 11.50% in 2025 H2 and 2026 H1, 12.00% in 2025 H1, 12.75% in 2024 H2 and 14.75% in 2024 H1.
