Poland has published the Announcement of the Ministry of Finance of 12 December 2025 on the rates of interest for tax arrears / late payment. This includes a reduction in the interest rates as follows:

• The standard rate is reduced from 12.50% to 11.0% per annum;
• The reduced rate is reduced from 6.25% to 5.5% per annum; and
• The increased rate is reduced from 18.75% to 16.5% per annum.

The re…