German late payment surcharge — one per cent per month started
The surcharge is one per cent for each month STARTED — and it is charged on arrears ROUNDED DOWN to whole EUR 50, which removes small amounts entirely.
2026 rules — verified on September 21, 2026Free, no account
This content is part of the path: Challenging a tax assessment and deferring payment· Step 3 of 8· Next step: German interest on tax arrears — 0.15 per cent per full month
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Sources and assumptions
- gesetze-im-internet.de — AO § 240 Abs. 1 Satz 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « so ist für jeden angefangenen Monat der Säumnis ein Säumniszuschlag von 1 Prozent des abgerundeten rückständigen Steuerbetrags zu entrichten »
- gesetze-im-internet.de — AO § 240 Abs. 1 Satz 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « abzurunden ist auf den nächsten durch 50 Euro teilbaren Betrag »
- gesetze-im-internet.de — AO § 240 Abs. 3 Satz 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Ein Säumniszuschlag wird bei einer Säumnis bis zu drei Tagen nicht erhoben. »
Calculation assumptions
- The tax has been assessed or declared (AO s. 240(1) sentence 3).
- Not an ancillary tax charge: under AO s. 240(2) no surcharge arises on those.
- The three-day grace period does not apply to payment under AO s. 224(2) no. 1 — handing over or sending means of payment, cheques included (AO s. 240(3) sentence 2). The calculator does not ask for the payment method: ticking the box assumes the method allows the grace period.
- The number of months started is an input — the statute counts calendar months from the due date, not days.
- The arrears stay unchanged until payment: the calculator applies 1 per cent for each month started to the same rounded-down amount. The statute measures each month on the rounded-down tax arrears (AO s. 240(1) sentence 1) — where part payments are made, each month is to be calculated on that month's arrears. Not modelled: part payments.
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- German default interest — five or nine points over the base rate
- German interest on tax arrears — 0.15 per cent per full month
- German late-payment surcharge on social security contributions — one percent per month begun
- German deferral and suspension interest — half a per cent per full month
- German late filing surcharge — 0.25 per cent per month started
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.