Tax Penalty Calculator

Unpaid tax

Days overdue

Key rate, %

Payer

Result

First 30 days$2,400.00
Remaining days$1,200.00
Total penalty$3,600.00
Average per day$80.00
Debt with penalty$153,600.00
Share of the debt2.4%

Different rules for people and companies

Late-payment interest at the Russian key rate: 1/300 per day for individuals and sole traders, doubling to 1/150 for companies from day 31.

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. The first thirty days use the same one three-hundredth, but from day 31 the rate doubles to one hundred-and-fiftieth. Over six months that difference nearly doubles the bill.

What this calculator shows

Interest for the first thirty days and for everything after
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.
Interest cannot exceed the unpaid tax itself — a cap written into the Tax Code.

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. 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.

Worked example

Six weeks late on a tax payment

Input: 150,000 ₽ owed, 45 days, key rate 16 percent, individual

Output: Interest 3,600 ₽, about 80 ₽ a day

Note: The same 45 days would cost a company 4,800 ₽: the fifteen days past the first month carry the doubled rate and add as much again as the first thirty.

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Tax Penalty Calculator

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