Fivanto

Romanian tax penalty calculator

Enter the amount, the due date and the day you pay. It shows the late-payment interest, the penalty and the total, with every rate and the article it comes from. All the rules are written out below the calculator, so your accountant can check them.

What you are paying

The rules behind the numbers

  1. Days run from the day after the due date up to and including the day of payment (art. 174 (1) of the Fiscal Procedure Code). Paying one day late means one day of interest; paying on the due date itself means none.
  2. A due date falling on a weekend or public holiday moves to the next working day, and the count starts from the moved date.
  3. Late-payment interest: 0.02% per day — art. 174 (5).
  4. Late-payment penalty: 0.01% per day — art. 176 (2). It is added to the interest, not instead of it. Together: 0.03% per day, roughly 10.95% a year.
  5. Accessories apply to the principal only — art. 173 (1). They do not compound.
  6. Non-declaration penalty: 0.08% per day — art. 181 (1). It applies only to amounts established by the tax authority at an audit, not to obligations you declared correctly and failed to pay. It is reduced by 75% if paid within the deadline in the decision, and is not established at all below 50 lei — art. 181 (6).
  7. Local budgets use a different formula: a single surcharge of 1% for each month or part of a month — art. 183. One day late costs as much as a whole month there.
  8. During an approved instalment plan only interest accrues, not the late-payment penalty: 0.02%/day normally, 0.015%/day with a bank guarantee letter, 0.01%/day under the simplified form.

The rates were confirmed by an accountant on 19 September 2026 and checked against the text of the law. What you get here is an estimate on those same rules; the binding amount is the one in the accessory tax decision issued by the authority.

Why two rates and not one

The law separates two things that happen at the same time. Interest is the price of money the state did not have on time. The late-payment penalty is the sanction for missing the deadline. That is why they add up rather than replace each other. Together they come to 0.03% a day, about 10.95% a year — deliberately more than ordinary bank interest, so that delaying a payment to the state does not become a cheap way of borrowing.

The non-declaration penalty is not a third penalty for everyone

It is commonly misunderstood. It does not apply because you paid late, but because you did not declare an obligation and the authority established it itself, at an audit. If you declared correctly and simply could not pay, it has no place in the calculation. That is also why the return is worth filing even when you know you cannot pay it: being late costs roughly a third of what not declaring costs.

Local taxes: the usual mistake

None of the above applies to building, land or vehicle tax. There the law provides a surcharge of 1% for each month or part of a month. The words „part of a month” make all the difference: one day late does not cost a thirtieth of a percent, it costs a full one. And the second month starts the moment you pass the first, even by a single day.

What the calculator does not do

It does not account for partial payments made in the meantime, offsets against refunds, suspension of enforcement, or periods in which the law suspended the accrual of accessories. All of those change the result and all of them show up in your ANAF taxpayer record, not in a calculator. What you get here is a good estimate for a simple debt paid in one go.

Working out penalties because you missed a deadline?

In Fivanto, the tax calendar tells you what you owe and by when, with an email alert before the deadline. Plus invoicing, timesheets and returns, with a free tier.

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