Finance Ministry Sets Tax Penalty Interest Rates for December

The Finance Ministry issued Decree No 9/MK/EF/2025 establishing the monthly interest rates used to calculate tax administrative penalties for the period 1 – 31 December 2025. The decree was signed by the Director General of Economic and Fiscal Strategy on 28 November 2025. These rates apply to taxpayers who file or pay taxes late.

Five rates are defined, ranging from 0.51 % to 2.18 %, which are generally higher than the rates for November 2025. The rates are derived from the reference interest rate set by the minister, adjusted by uplift factors per article and divided by 12. The interest compensation rate remains fixed at 0.51 %.

Higher rates increase the cost of delayed tax payments, affecting both businesses and individual taxpayers. The government expects the adjustment to encourage timely compliance. Detailed tables are available on the DDTCNews indicator portal.