Russia late-payment penalty (peni)
Late-payment penalty (пени) on overdue taxes and insurance contributions in Russia, day by day with the Bank of Russia key rate.
Russia — Tax Code (Налоговый кодекс), article 75, and the Bank of Russia key rate history. Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions about peni
How is the tax penalty (peni) calculated in Russia?
For each day of delay the penalty is a fraction of the Bank of Russia key rate in force that day applied to the overdue amount: 1/300 for individuals, and 1/300 or 1/150 for organizations depending on how long the debt lasts.
Which key rate is used when the rate changes?
Each day uses the key rate in force on that day, so a delay that spans a rate change is split into periods, as in the table of results.
Is the penalty a fine?
No. The penalty compensates the state for the late payment and accrues automatically; fines for not paying or not filing (Tax Code articles 119 and 122) are separate.
Does this calculator work for contract or utility penalties?
No. Penalties in contracts follow the contract, and utility (ЖКХ) penalties follow the Housing Code with a grace period and a temporary rate cap, so they are not covered here.
Russian income tax (NDFL) calculator
How the peni calculator works
This page calculates the late-payment penalty (пени) charged in Russia on overdue taxes and insurance contributions under article 75 of the Tax Code. Enter who owes the tax (an individual or sole proprietor, or an organization), the overdue amount, the payment deadline and the day you pay, or leave the payment date blank to use today. The calculator splits the delay into periods with the same Bank of Russia key rate and the same daily fraction, and shows the penalty for each period and in total. It is useful for taxpayers who want to know what to add to a late payment and for accountants checking a notice from the tax office.
Days are counted from the day after the deadline through the payment day inclusive (article 75, paragraph 3). For every day the penalty is the overdue amount multiplied by the key rate of that day and by a fraction: 1/300 for individuals and sole proprietors. Organizations pay 1/300 for the first 30 days and 1/150 afterwards, with temporary rules: 1/300 throughout from 9 March 2022 to 31 December 2024, and in 2025 and 2026 only days 31 to 90 are charged at 1/150. The key rate history of the Bank of Russia since 2013 is built in, and each period is rounded to kopecks before the periods are added.
Example: an individual owes 100,000 rubles due on 28 January 2026 and pays on 28 April 2026. The delay lasts 90 days and crosses four key-rate periods (16%, 15.5%, 15% and 14.5%), which gives a penalty of 4,615.00 rubles. An organization with the same debt pays 7,650.00 rubles, because from day 31 the fraction rises to 1/150. Limitations: partial payments, a positive balance of the single tax account and contract or utility penalties are not covered. The result is an estimate, not tax advice: check the amount with the tax office or a licensed accountant.