Late Tax Payment Penalty Calculator
Calculate late tax payment penalties based on FBR rates. Get days late, penalty amount, default surcharge, and grand total due instantly.
Enter tax details above to calculate late payment penalty
Get default surcharge, penalties, and total due amount
โ ๏ธ Disclaimer: This calculator provides estimates based on FBR rules for tax year 2025-26. Actual penalties may vary based on specific circumstances, assessment orders, and FBR discretion. Consult a tax professional for accurate assessment.
Late Payment Penalty Structure
Applicable penalty rates for late tax payment and filing
๐ฐ Default Surcharge (Income Tax)
๐ Late Filing Penalty (Sales Tax)
๐ Fixed Late Filing Penalties (Income Tax)
๐ฆ Additional Default Surcharge
๐ก Note: Penalties and surcharges are calculated based on FBR rules for tax year 2025-26. Rates may vary for different tax types. Consult a tax professional for accurate assessment.
Frequently Asked Questions
What is the difference between default surcharge and penalty?โผ
Default surcharge is interest (12% per annum) on unpaid tax. Penalties are fixed amounts for late filing or non-compliance. Both may apply simultaneously. The calculator shows both components separately.
Can I request a waiver of penalties?โผ
Yes, you can file an application with the Commissioner of Inland Revenue for waiver/reduction of penalty if you have reasonable cause. Common grounds include natural disaster, serious illness, or genuine misunderstanding.
How are partial months calculated for default surcharge?โผ
Default surcharge is calculated on a daily basis at the rate of 12%/365 = 0.0329% per day. The calculator automatically calculates based on exact days late.
Does penalty apply to advance tax?โผ
Yes, default surcharge applies to underpayment or late payment of advance tax instalments. The rate is the same 12% per annum on the shortfall amount.
What if I file but don't pay on time?โผ
Late filing penalties apply for filing after the due date. Default surcharge applies on unpaid tax from the due date until payment date. Both can apply simultaneously.