Late-payment interest calculator

Calculate interest on an overdue amount in two modes: the Estonian Tax and Customs Board's tax-arrears interest (0.06% per day in 2026) or the statutory late-payment interest under the Law of Obligations Act (Bank of Estonia reference rate + 8 percentage points per year; the addend was 7 per cent until 14.04.2013). VÕS §113(1) applies to any monetary obligation, not only to economic or professional activity. Rates are split automatically across half-years. Tax-arrears interest is rounded to whole euros (MKS §97, since 1.01.2020); VÕS interest keeps its cents.