BIR Penalty CalculatorSurcharge and interest on a late payment, in pesos

Enter the tax due, how late it is, and your taxpayer classification. The tool computes the surcharge and interest; the compromise amount follows a separate BIR schedule and is noted, not computed.

Penalties stack: surcharge on the tax, interest for the delay, and a compromise amount on top. Willful neglect or a false return raises the surcharge to 50%, which is a lawyer conversation, not a calculator one.

The compromise penalty follows a separate schedule by violation and amount, so it is excluded here. Interest is prorated per day on a 12% or 6% annual rate.

The cheapest penalty is the one that stops growing

Interest runs daily until payment. Filing and paying immediately, then settling the compromise, is nearly always cheaper than waiting for a notice. The late filing page walks the sequence.

Questions people actually search

Magkano ang penalty sa late filing?

A surcharge on the tax due, interest for every day late, and a compromise amount per the BIR schedule. Small taxpayers now enjoy reduced rates.

What are the reduced rates for small taxpayers?

Under the Ease of Paying Taxes Act, micro and small taxpayers face a 10% surcharge instead of 25% and half the usual interest rate.

Does paying the penalty excuse the return?

No. The return must still be filed; penalties ride on top of the tax, never instead of it.

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