Late-payment interest 2026
Calculate the statutory late-payment interest from the amount owed and days overdue. The 2026 rate is the CNB repo rate + 8 percentage points (H2: 11.75% p.a.).
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
How high is the statutory late-payment interest in 2026?
Annual interest = CNB repo rate (as of the first day of the half-year when the delay began) + 8 percentage points. For H1 2026 that is 11.50%, for H2 11.75% p.a.
How is the interest calculated?
Interest = amount owed × annual rate × days / 365. The rate is set by the half-year in which the delay AROSE and applies for the whole period. Per Government Regulation 351/2013 Coll.
Does it apply to contractual penalties?
No. This is statutory late-payment interest. Contractual interest/penalties follow the contract. Indicative calculation.