Did you pay a tax after the deadline, or did a tax audit calculate a difference for you? The State Tax Service calculates a late-payment surcharge for each day in addition to the principal amount. I show you how it works and how to check the amount in my tax late-payment surcharge calculator.
What the late-payment surcharge covers
Art. 228 of the Tax Code defines the late-payment surcharge as an amount calculated from the unpaid tax and the time after the payment deadline. The tax authority must calculate it even when it misses the original calculation date.
How the Tax Code sets the daily rate
Art. 228(3) starts with the NBM base rate from November of the previous year. The Code rounds the rate up to a whole percentage, adds 5 points, and divides the result by the number of days in the year.
| Year | NBM rate from the previous November | Calculation | Daily rate |
|---|---|---|---|
| 2023 | 21.5% | (22 + 5) / 365 | 0.0740% |
| 2024 | 4.75% | (5 + 5) / 366 | 0.0273% |
| 2025 | 3.60% | (4 + 5) / 365 | 0.0247% |
| 2026 | 6.00% | (6 + 5) / 365 | 0.0301% |
Example
You owe 10,000 lei in tax by December 25, 2025, and you pay it on January 4, 2026. You have 6 days of delay in 2025 and 4 days in 2026:
- 2025: 10,000 × 0.0247% × 6 = 14.82 lei;
- 2026: 10,000 × 0.0301% × 4 = 12.04 lei.
The total surcharge equals 26.86 lei. On an overdue amount of 500,000 lei for a full year, the surcharge exceeds 54,000 lei. Act quickly.
Social contributions follow a different rule
For state social insurance contributions, the social insurance budget law sets a separate surcharge. For 2026, Law No. 320/2025 sets it at 0.1% per day, more than three times the tax rate.
When you challenge the surcharge
The surcharge depends on the principal tax. If inspectors calculated the tax incorrectly, used the wrong deadline, or ignored a payment, challenge the decision together with the surcharge. The deadlines are short and run from the date you receive the decision.
Here is what I check in a tax decision:
- the exact payment deadline for each tax;
- the payments and set-offs that you have already made;
- the daily rate applied for each year;
- the audit procedure and delivery of the documents.
What to do next
Check the amount in the tax late-payment surcharge calculator. If you received a decision after an audit, read how I work with tax law and send me the decision as soon as possible so we can set the challenge deadline.
The guide gives you general information as of the update date. Book a consultation for advice about your case.
