How I calculate
The Tax Code adds a late-payment surcharge for each day that the tax remains unpaid after the deadline (Art. 228).
The daily rate starts with the NBM base rate from November of the previous year, rounded up to a whole percentage, plus 5 points, divided by the number of days in the year (Art. 228(3)).
The daily rates are 0.0740% in 2023, 0.0273% in 2024, 0.0247% in 2025, and 0.0301% in 2026. I calculate the days in each year separately.
Social insurance contributions follow another rule: in 2026, the surcharge is 0.1% per day under the social insurance budget law.
Example
You pay a 10,000 lei tax on 4 January 2026, although the deadline was 25 December 2025. You have 6 days late in 2025 and 4 days in 2026. The surcharge is 10,000 × 0.0247% × 6 + 10,000 × 0.0301% × 4 = 14.82 + 12.04 = 26.86 lei.
Legal basis
- Tax Code, Art. 228, late-payment surcharge
- National Bank of Moldova, November base rate
- Law No. 320/2025 on the 2026 state social insurance budget, Art. 4