Tax Penalty Calculator

Written byOleh Soloninupdated 5 October 2026

Unpaid tax

Days overdue

Key rate, %

14% since 27 July 2026. If the rate changed during the delay, work out each stretch separately and add them up.

Payer

Advanced options

Days overdue before this stretch

For the second and later stretches when the rate changes: for a company the fraction depends on the day number of the delay, and the count does not restart.

Result

Days 1–302,100.00 ₽
Days 31–901,050.00 ₽
From day 910.00 ₽
Total penalty3,150.00 ₽
Average per day70.00 ₽
Debt with penalty153,150.00 ₽
Share of the debt2.1%

Different rules for people and companies

Late-payment interest at the Russian key rate: 1/300 per day for individuals and sole traders; for companies in 2025–2026, 1/150 from day 31 to day 90 and 1/300 again from day 91.

Interest accrues for every calendar day of delay, weekends included, and is tied to the Bank of Russia key rate. For individuals and sole traders the formula stays the same throughout: one three-hundredth of the rate per day.

Companies face a harsher schedule, set for 2025–2026 by Article 75(5.1) of the Tax Code: one three-hundredth for the first thirty days, one hundred-and-fiftieth from day 31 to day 90, then one three-hundredth again. Over six months that makes the bill about a third higher than an individual's.

How to use

Enter the amount of unpaid tax and the number of days it has been outstanding.
Enter the central bank key rate for the period and choose whether the payer is an individual or a company.
Read the penalty split across the three periods, the daily amount and the total due.

Three periods, three rates

The penalty is not a single percentage. For the first thirty days it accrues at 1/300 of the key rate per day. From day 31 a company moves to 1/150, which doubles its daily figure, while an individual stays at 1/300 throughout. A separate step applies to companies from day 91.

On 150,000 of unpaid tax at a 14 percent key rate, an individual accrues 70 a day. Thirty days cost 2,100; 45 days cost 3,150; 120 days cost 8,400. A company on the same debt pays 12,600 over those 120 days.

Unpaid tax of 150,000 ₽ at a key rate of 14%. Worked out with this calculator.
Days late	Individual	Company	Share of the debt, individual
15	1,050 ₽	1,050 ₽	0.7%
45	3,150 ₽	4,200 ₽	2.1%
120	8,400 ₽	12,600 ₽	5.6%

What the penalty is and is not

The penalty compensates the budget for late money; it is not a fine. Fines for understating tax or missing a return are separate and much larger, and they are charged in addition to this figure rather than instead of it.

Interest stops accruing on the day the debt is settled, and the payment date itself counts. Once the tax itself is paid, no more interest accrues; the interest already charged stays payable, but it does not earn interest of its own.

What this calculator shows

Interest for days 1–30, days 31–90 and from day 91
The total and the average daily cost of the delay
What share of the original debt the interest has become

What to keep in mind

A single key rate is applied across the period; if the rate moved, split the period at each change and add the parts, carrying the day count over for a company.
Days are counted up to and including the day of payment; the key rate has been 14% since 27 July 2026.

Where the numbers come from

Checked against Article 75 of the Russian Tax Code (late-payment interest) · verified July 2026.

FAQs

Which day does interest start?

The day after the statutory deadline, running to and including the day of payment.

Does interest compound?

No. It is charged only on the unpaid tax, so the amount grows in a straight line rather than accelerating.

What if the key rate changed mid-period?

Split the period at each change, calculate each stretch and add them. For a company the day count runs on: 1/150 applies from day 31 to day 90 of the whole delay, not of each stretch, so for the second stretch enter in the extra field how many days had already passed. A single average rate will be wrong in one direction or the other.

Can interest be reduced?

Not itself — it compensates the budget rather than punishing. The separate 20 or 40 percent penalty for non-payment can be halved or better where mitigating circumstances exist.

What does 45 days late on 150,000 cost?

3,150 ₽ for an individual at a 14 percent key rate: 2,100 ₽ for the first thirty days and 1,050 ₽ for the remaining fifteen, bringing the total due to 153,150 ₽.

Why do companies pay more?

From day 31 a company accrues at 1/150 of the key rate instead of 1/300, which doubles the daily amount. Over 120 days on 150,000 that is 12,600 ₽ against 8,400 ₽ for an individual.

Worked example

Six weeks late on a tax payment

Input: 150,000 ₽ owed, 45 days, key rate 14 percent, individual

Output: Interest 3,150 ₽, about 70 ₽ a day

Note: The same 45 days would cost a company 4,200 ₽: the fifteen days past the first month carry the doubled rate and add as much again as the first thirty.

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