ANAF late payment interest and penalty calculator
Enter the amount, the due date and the payment date. Everything is computed in your browser — nothing is sent to us and nothing is stored.
- Runs in your browser
- Due dates rolled over automatically
- Rates checked against the law
Reviewed by Silvia, Chartered Accountant (CECCAR) · updated
The tool
Fill in the fields on the left
Three things are needed: the principal amount, the statutory due date and the payment date. The result appears here as you type.
ANAF This calculator covers only liabilities administered by ANAF. Local taxes (buildings, land, vehicles) carry increases of 1% per month or part of a month, art. 183 FPC — use the city hall calculator for those.
The calculator assumes a single payment, in full. If you made partial payments, write to us — the order of settlement is governed by art. 163 and 165 FPC and has to be computed tranche by tranche. Ask for a tranche-by-tranche calculation.
Rates and rules used
- Interest
- 0.02% / dayart. 174(5) FPC
- Late payment penalty
- 0.01% / dayart. 176(2) FPC
- Non-declaration penalty
- 0.08% / dayart. 181(1) FPC
- Non-declaration penalty, reduced by 75%
- 0.02% / dayeffective — art. 181(2) FPC
- Non-declaration penalty, increased by 100%
- 0.16% / daytax evasion — art. 181(3) FPC
How we calculate
The rates have been unchanged since 1 January 2016, when Law 207/2015 entered into force. They may be updated once a year by Government decision, in line with the reference interest rate of the National Bank of Romania (art. 173(6) FPC). The non-declaration penalty cannot exceed the principal liability (art. 181(11) FPC), except where it is increased for tax evasion. Local taxes carry 1% per month or part of a month instead (art. 183(2) FPC) and are not covered here.
Accessories are calculated on the principal tax liability only. Art. 173(2) FPC expressly excludes fines of any kind, ancillary obligations already assessed, enforcement costs and court costs: there is no interest on interest, and no interest on fines.
If the liability was declared and simply not paid, you owe interest of 0.02% per day (art. 174(5) FPC) and a late payment penalty of 0.01% per day (art. 176(2) FPC) — 0.03% per day combined, roughly 10.95% a year. The penalty does not remove the obligation to pay interest (art. 176(3) FPC).
If the liability was not declared or was declared incorrectly and the tax authority assessed it through an assessment decision, a non-declaration penalty of 0.08% per day is due (art. 181(1) FPC) and the late payment penalty does not apply (art. 176(4) FPC). Interest is still owed (art. 181(4) FPC). The penalty is reduced by 75% if the principal liability is settled by the deadline in art. 156(1) FPC, or if it is placed under an instalment plan that is carried through (art. 181(2) FPC). Since 2020 the reduction is applied automatically and the tax authority must show it in the decision (art. 181(2^1) FPC, introduced by Law 295/2020).
The arithmetic runs at full precision and the result is rounded to the ban. The Tax Procedure Code sets no rounding rule for accessories owed to the state budget, so the ANAF decision may differ by a few bani.
How the days are counted
The due date itself is not counted; the payment date is. Accessories run from the day immediately following the due date until the date the amount is settled, inclusive (art. 174(1), art. 176(1) and art. 181(1) FPC). Non-working days inside the interval are counted normally.
If the statutory due date falls on a Saturday, a Sunday or a public holiday, it moves to the next working day, under art. 75 FPC read together with art. 181(2) of the Code of Civil Procedure. The only roll-over that runs backwards is art. 155(2) FPC: liabilities due on 25 December become due on 21 December and, if 21 December is not a working day, on the last working day before it.
Worked example. A declared and unpaid liability of RON 10,000, statutory due date 25 April 2026. That is a Saturday, so the effective due date becomes Monday 27 April 2026. Payment is made on 10 July 2026: the days of delay run from 28 April to 10 July inclusive, that is 74 days (3 days in April + 31 in May + 30 in June + 10 in July). Interest: 10,000 × 0.02% × 74 = RON 148.00. Late payment penalty: 10,000 × 0.01% × 74 = RON 74.00. Accessories RON 222.00, total payable RON 10,222.00. Without the roll-over the count would have been 76 days and RON 228.00 — the roll-over is not cosmetic.
What it does not calculate
The calculator assumes a single payment, in full, on a single date. Partial payments split the period, and the order in which liabilities are settled is governed by art. 163 and 165 FPC — the taxpayer cannot choose it.
Left out: taxes with an annual fiscal period, which have their own rules on when accessories start running (art. 175 and art. 181(12) FPC), settlement by set-off (art. 178 FPC), enforcement (art. 174(4) FPC), insolvency (art. 179 FPC), dissolution (art. 180 FPC), instalment plans in progress, interest owed by the tax authority on amounts to be refunded (art. 182 FPC) and customs debt.
Local budget claims are not covered either — building tax, land tax and vehicle tax. There you owe late payment increases of 1% per month or part of a month (art. 183(2) FPC), computed under a completely different rule, and the non-declaration penalty does not exist at local level.
Accessories are established by decision of the tax authority (art. 173(5) FPC). The figure here is an estimate, not a debt title.
Frequently asked questions
01What are the ANAF interest and penalty rates in 2026?
On principal tax liabilities administered by ANAF you owe interest of 0.02% for each day of delay plus a late payment penalty of 0.01% per day, so 0.03% per day combined, roughly 10.95% a year. The rates are set by art. 174(5) and art. 176(2) of the Tax Procedure Code and have not changed since 1 January 2016. Local taxes follow a different regime: 1% per month.
02What is the non-declaration penalty and when does it apply?
It is a penalty of 0.08% per day, set by art. 181 of the Tax Procedure Code. It applies only when both conditions are met: the principal liability was not declared or was declared incorrectly, and the tax authority established it through an assessment decision. If you declared correctly and simply did not pay, it does not apply — you owe the 0.01% daily late payment penalty instead. The two never run together.
03How do I get the 75% reduction of the non-declaration penalty?
The reduction is provided by art. 181(2) of the Tax Procedure Code. It applies if you settle the principal liability set out in the decision by the deadline in art. 156(1) — the 5th or the 20th of the month following service of the decision — or if you obtain an instalment plan and complete it. Since 2020 the tax authority applies it automatically and must show it in the decision. Check the decision; if the reduction is missing, request it in writing.
04How are the days of delay counted?
The due date itself is not counted; the payment date is. If the due date falls on a Saturday, a Sunday or a public holiday, it moves to the next working day, under art. 75 of the Tax Procedure Code and art. 181(2) of the Code of Civil Procedure. One exception runs backwards: liabilities due on 25 December become due on 21 December, under art. 155(2) of the Tax Procedure Code.
05Can the non-declaration penalty exceed the tax itself?
As a rule, no. Art. 181(11) of the Tax Procedure Code provides that the non-declaration penalty cannot exceed the principal liability it is applied to. The cap is reached after 1,250 days of delay. The only exception is the 100% increase under art. 181(3), which applies where the liabilities resulted from acts of tax evasion established by the judicial authorities.
Sources and legal basis
- Law 207/2015 on the Romanian Tax Procedure Code — art. 173–183 (consolidated text, ANAF) — Art. 174(5) — interest of 0.02% per day; art. 176(2) — late payment penalty of 0.01% per day; art. 176(4) — it does not apply where a non-declaration penalty is due; art. 181 — the 0.08% daily non-declaration penalty, the 75% reduction, the 100% increase, the cap and the cases of non-application; art. 183 — the 1% monthly increases for local budgets.
- Law 295/2020 amending and supplementing Law 207/2015 — Removed the request requirement from art. 181(2) and introduced art. 181(2^1): the 75% reduction is applied automatically and shown in the decision.
- Law 207/2015 — text published in the Official Gazette no. 547 of 23 July 2015 — The act that set the current levels of the accessories, in force since 1 January 2016; the levels have not been amended since.
- ANAF Order 3,834/2015 — procedure for establishing the non-declaration penalty — The administrative procedure applying art. 181, amended by ANAF Order 727/2019. It predates Law 295/2020, so it is still drafted around a taxpayer request.
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