Vergi ve Yasal Faiz
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Late Interest Calculator: Statutory and Commercial Debt

Calculate statutory interest, commercial default interest, and public debt late surcharges. Account for rate changes between your selected start and end dates.

Gecikme Zammı & Yasal Faiz Hesaplama
Resmi Gazete

3095 s. Yasal Faiz, 6183 s. Vergi Gecikme Zammı ve TCMB Ticari Avans Faizine tam uyumlu

₺
Toplam Süre
184 Gün
2026-05-11 — 2026-11-11
Hesaplanan Faiz / Zam
₺6.049,32
Anapara üzerinden tahakkuk eden
Genel Toplam (Anapara + Faiz)
₺56.049,32
Toplam ödenecek tahsilat tutarı

Dönemsel Mevzuat ve Faiz Dökümü

1 Farklı Mevzuat Dönemi
Mevzuat / DönemTarih AralığıGünUygulanan OranTahakkuk Eden Faiz
8485 s. CBK Resmi Gazete (%24 Yıllık)2026-05-11 → 2026-11-11184 gün%24 Yıllık₺6.049,32

Mevzuat ve Kanuni Bilgilendirme:

• 3095 Sayılı Kanuni Faiz: 21 Mayıs 2024 tarih ve 32552 sayılı Resmî Gazete'de yayımlanan 8485 sayılı Cumhurbaşkanı Kararı uyarınca yıllık yasal faiz oranı %9'dan %24'e çıkarılmıştır. Hesaplayıcımız bu tarihten önceki günlere %9, bu tarihten sonraki günlere %24 oranını kademeli uygular.

• 6183 Sayılı Gecikme Zammı: 8484 sayılı Cumhurbaşkanı Kararı ile amme alacaklarında aylık gecikme zammı oranı %4,5 olarak belirlenmiştir. Ay kesirleri için günlük (aylık / 30) esas alınır.

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Statutory Interest and Late Surcharge Guide: Legal, Commercial, and Public Debts

The late charge payable on an overdue debt follows very different rules depending on the nature of the debt (private debt, commercial contract, or tax debt), the contract terms, and the type of interest prescribed by law.
Understanding the often-confused concepts of statutory interest, default interest, commercial advance interest and public debt late surcharges helps prevent loss of rights in enforcement proceedings, court cases, and tax payments.
HesapYap Statutory Interest and Late Surcharge Calculator; calculates the net late charge in seconds using the principal and start/end dates, taking periodic rate changes into account.

1. Basic Types of Interest and Their Legal Basis

There are three interest regimes depending on the source of the debt:
Interest / Surcharge Type
Legal Basis
Which Debts Does It Apply To?
Current Regime / Basis
Statutory (Legal) Interest
Law No. 3095 (Article 1)
Ordinary (private) debts with no contractual interest rate
Fixed annual rate (set by Presidential Decision)
Commercial Default (Advance) Interest
Law No. 3095 (Article 2/2) and TTK (Turkish Commercial Code)
Commercial transactions where one or both parties are merchants
Advance interest rate announced by TCMB (Central Bank of the Republic of Türkiye)
Late Surcharge
Law No. 6183 (Article 51)
Taxes, fees, duties, SGK (Social Security Institution) contributions, and administrative fines
Monthly proportional rate (set by Presidential Decision)

2. What Are Statutory Interest and Default Interest?

Statutory (Legal) Interest (Law No. 3095, Article 1)

The base interest applied when interest is payable under the Borçlar Kanunu (Code of Obligations) and Türk Ticaret Kanunu (Turkish Commercial Code), but the parties have not expressly agreed a rate in their contract.

Default Interest (Late Payment Interest)

This arises when a debtor defaults by failing to pay a due debt despite notice or a fixed payment date:
  • Ordinary Transactions (Consumer / Individual): The statutory rate applies if no specific default rate has been agreed. A contractual rate may be set; however, under Articles 88 and 120 of the Türk Borçlar Kanunu (TBK, Turkish Code of Obligations), the agreed default rate cannot exceed the statutory rate by one hundred percent (100% more) at most.
  • Commercial Transactions: For commercial receivables, the creditor has a legal right to request the periodically announced TCMB rediscount advance interest rate instead of statutory interest.

3. What Is a Late Surcharge? (Public Debts)

Late surcharges apply to debts owed to the state rather than private legal relationships. Under the Amme Alacaklarının Tahsil Usulü Hakkında Kanun (Law No. 6183 on the Collection Procedure of Public Receivables), they apply from the due date to the payment date when taxes, duties, fees, SGK contributions, and public penalties are unpaid at maturity.
  • Late surcharges are calculated using a monthly rate rather than an annual rate.
  • For partial months (days that do not complete a full month), a daily proportional surcharge applies.
  • Rates are updated by Presidential Decisions published in the Resmi Gazete (Official Gazette).

4. How Is Interest Calculated? (Formulas)

A. Daily Statutory and Commercial Interest Calculation

For civil and commercial receivables, interest is calculated using the actual number of days from the start to the end of the debt period:

Faiz Tutarı=Anapara×Yıllık Faiz Oranı×Gu¨n Sayısı365×100\text{Faiz Tutarı} = \frac{\text{Anapara} \times \text{Yıllık Faiz Oranı} \times \text{Gün Sayısı}}{365 \times 100}


(If the contract adopts a commercial year basis, the denominator may be 360 days).

B. Periodic Rate Changes

If the date range spans multiple years or rate periods, the debt cannot be calculated at one rate. The principal is calculated separately for the number of days each rate applies, and the resulting interest amounts are added:

Toplam Faiz=FaizDo¨nem 1+FaizDo¨nem 2+⋯+FaizDo¨nem N\text{Toplam Faiz} = \text{Faiz}_{\text{Dönem 1}} + \text{Faiz}_{\text{Dönem 2}} + \dots + \text{Faiz}_{\text{Dönem N}}



C. Prohibition on Compound Interest (Interest on Interest)

As a general rule in Turkish law, charging interest on interest (compound interest) is strictly prohibited (Law No. 3095, Article 3, and TTK Article 8). In enforcement and debt claims, accrued interest cannot be added to principal and charged interest again; interest always applies only to the original principal debt (except for 3-month exceptions in commercial current account agreements).

5. How to Use the Calculator

HesapYap Statutory Interest and Late Surcharge Calculator provides quick calculations with these steps:
  1. Select the Calculation Type:
  • Statutory Interest (Law No. 3095)
  • Commercial Default / Advance Interest (TCMB)
  • Late Surcharge (Law No. 6183)
  1. Enter the Principal: Specify the original debt amount.
  1. Set the Start and End Dates: Select the date the debt became due (maturity/notice) and the payment/calculation date.
  1. Review the Results: The tool automatically separates all statutory rate changes within the date range into periods and provides a detailed table of total interest and overall debt.

Frequently Asked Questions

When does interest start accruing? If the contract sets a definite due date, interest starts the following day. If there is no definite due date, interest accrues from the date the debtor is properly placed in default through a notarial notice or enforcement order.
How does a partial payment reduce interest? Under Article 100 of the Borçlar Kanunu, a debtor's partial payment first covers accrued interest and expenses. The remainder reduces principal, and further interest continues on the remaining net principal.
Does interest apply to litigation and enforcement costs? Once litigation costs and attorney fees are awarded by a court judgment or enforcement proceeding, statutory interest may also apply to these established amounts from the enforcement filing date.

Legal Basis and Sources

  • Kanuni Faiz ve Temerrüt Faizine İlişkin Kanun (Law No. 3095 on Statutory and Default Interest): Determination of statutory and commercial interest rates and limits on their application.
  • Türk Borçlar Kanunu, Law No. 6098 (Articles 88, 100, 120): Interest caps, allocation of partial payments, and default provisions.
  • Amme Alacaklarının Tahsil Usulü Hakkında Kanun, Law No. 6183 (Article 51): Late surcharge rates and calculation rules for public debts.
Information: This content and calculator are intended for general information; they do not replace an official enforcement calculation, expert report, or litigation account. Partial payments, invalid service of process, limitation objections, and special contract terms may change the final debt amount.