ANAF late-payment calculator

How much extra you pay on a tax obligation settled late.

Amount owed and not paid on timeDays late

The rates in the Fiscal Procedure Code (Law 207/2015): interest 0.02%/day (art. 174), late-payment penalty 0.01%/day (art. 176), with no cap. Checked on the ANAF text of 14 October 2026. They do not cover the non-declaration penalty (0.08%/day, set by ANAF in a decision) and do not apply to fines. The rates can change by law — check anaf.ro or ask an accountant before you rely on them.