Default Interest
No. |
Indicator |
Rates |
Binding from |
|---|---|---|---|
|
1. |
Default interest on tax arrears |
14,5% p.a. |
October 5, 2023. |
|
2. |
Decreased default interest on tax arrears (50% of the base rate) |
7,25% p.a. |
October 5, 2023. |
| 3. |
Increased default interest on tax arrears (150% of the base rate) |
21,75% p.a. | October 5, 2023. |
|
4. |
Statutory interest |
9,25% p.a. |
October 5, 2023. |
| 5. | Statutory delay interest | 11,25% p.a. | October 5, 2023. |
| 6. | Maximum interest | 18,5% p.a. | October 5, 2023. |
| 7. | Maximum delay interest | 25,5% p.a. | October 5, 2023. |
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