State Debt Late Interest Calculator 2026
Dívidas fiscais · taxa IGCP · Portugal
Estimate late interest on a Portuguese State debt using the official 2026 rate: 7.221% per year. Includes day counting, guarantee reduction, double-rate cases and the payment-month rule in tax enforcement.
By Elijah5 MINKEY FACTS
2026 rate
7.221% per year
Applies from
1 January 2026
Simple formula
debt × rate ÷ 365 × days
Tax enforcement
payment month is not counted
€
CENÁRIO DA TAXA
Taxa normal de 7,221% para dívidas ao Estado em 2026.
MODO DE CONTAGEM
Conta até à data de pagamento.
LIMITE LEGAL DA CONTAGEM
Taxa oficialAviso n.º 18/2026/2: 7,221% ao ano, desde 1 de janeiro de 2026.
JUROS DE MORA ESTIMADOS
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Total estimado a pagar-
Taxa anual aplicada-
Dias usados-
Dias de atraso brutos-
Juro aproximado por dia-
FÓRMULA-
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How this works
When a tax, fee or other debt to the Portuguese State passes its voluntary payment deadline, late interest may be added. For 2026, IGCP set the annual rate at 7.221%. This calculator turns the rule into readable numbers: choose the due date, payment date and case type, and see what may be added before costs, fines or official adjustments.
- 1Enter the debt and datesUse the debt amount before interest and enter the last day of the voluntary payment period. The tool counts late days up to the payment date, or up to the start of the payment month if you enable the tax-enforcement rule.
- 2Choose the legal situationThe standard rule uses the 7.221% annual rate set for 2026. If the debt is covered by an accepted real or bank guarantee, DL 73/99 halves the rate. In certain enforcement cases after a final court decision, the LGT requires double the rate.
- 3We apply the counting capLate-interest assessment generally cannot exceed five years of counting. If the debt is being paid in instalments, the legal cap becomes eight years. Legal suspension periods are not modelled here.
- 4Read interest, total and formulaThe result shows the applied rate, days used, approximate daily interest, late interest and estimated total. Always compare with the payment notice or the case in Portal das Finanças.
Frequently asked
What is the late-interest rate for Portuguese State debts in 2026?
For 2026, IGCP Aviso 18/2026/2 sets the late-interest rate for debts to the Portuguese State and other public entities at 7.221% per year, applicable from 1 January 2026.
Is the formula always debt × rate ÷ 365 × days?
It is the practical approximation for a simple debt within the same annual-rate year. The law sets the annual rate and Portal das Finanças explains that interest is calculated day by day. For debts with instalment plans, guarantees, suspensions, court decisions or multiple rate years, check the official calculation.
Why is there a “tax enforcement” option?
For debts collected through tax enforcement, DL 73/99 says the calendar days inside the month of payment are not counted. So if you pay in May, this mode only counts through 30 April.
When is the rate reduced by half?
DL 73/99 provides a half-rate reduction for debts covered by real guarantees created by or accepted by the creditor entity, and for debts covered by a bank guarantee. The tool calculates that scenario, but guarantee acceptance belongs to the case file.
Does this include costs, fines or instalment plans?
No. The result is only an estimate of late interest on the amount entered. Tax-enforcement cases may add costs, fines, guarantees, minimum instalments, suspensions and specific rules shown in Portal das Finanças.
OFFICIAL SOURCES
- Diário da República: Aviso n.º 18/2026/2 ↗Sets the late-interest rate for debts to the State and other public entities at 7.221% for 2026.
- Diário da República: Decreto-Lei n.º 73/99 ↗Late-interest regime: scope, annual rate, guarantee reduction, 5/8-year caps and payment-month rule in tax enforcement.
- Portal das Finanças: LGT, artigo 44.º ↗Confirms late interest when tax is not paid on time and refers to the State-debt rate.
- Portal das Finanças: Dívidas em execução fiscal ↗Explains that enforcement cases add costs and late interest at the legal rate, calculated day by day, with special guarantee and counting rules.
DISCLAIMER
Informational tool, checked on 15 September 2026 against Aviso 18/2026/2, Decreto-Lei 73/99, article 44 of the LGT and AT's tax-enforcement debt page. It covers a simple estimate for a State debt in 2026. It does not replace the payment notice, debt certificate, tax-enforcement case, instalment calculation, suspension periods, costs, fines, guarantees actually accepted, interest from other years or legal/tax advice.