Tax penalty interest

How penalty interest is calculated

Penalty interest accrues for each calendar day of delay — from the day after the due date up to and including the day the arrears are paid (Art. 75 of the Tax Code). The rate is a fraction of the Bank of Russia key rate in effect on each day.

• Sole proprietors and individuals: 1/300 of the key rate for the entire period of delay.
• Organizations in 2025–2026: 1/300 for the first 30 days, 1/150 from day 31 to day 90 and again 1/300 from day 91 (clause 5.1, Art. 75 of the Tax Code, extended until 31 December 2026 by Federal Law No. 425-FZ). From 2027, unless this procedure is extended: 1/300 for the first 30 days and 1/150 thereafter.

Since 2023, penalty interest has been charged on the negative balance of the single tax account; the calculator computes it for a specific amount of arrears — to reconcile with the data in your taxpayer account.