Kalkulyator peni: 1/300, 1/150 or 1/130 of the key rate for each day of delay
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Kalkulyator peni (калькулятор пени) works out Russian late-payment interest day by day at the Bank of Russia key rate in force on each day: 1/300 a day on a person’s tax, 1/300 and 1/150 on a company’s, 1/150 on late wages, and on rent and utilities 1/300 from day 31 and 1/130 from day 91. 100,000 roubles of tax 320 days late cost 15,887.50 roubles.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out Russian late-payment interest (пени) on an amount owed, day by day, at the Bank of Russia key rate that was in force on each day. It covers four cases written in four different laws.
A person's tax. Under art. 75 of the Tax Code peni run from the day after the due date to the day of payment inclusive, at 1/300 of the key rate for each day. The same rule applies to sole traders and to insurance contributions.
Rent and utilities. Under art. 155 of the Housing Code nothing is charged for the first 30 days, then 1/300 of the rate from day 31 to day 90 and 1/130 from day 91, at the rate on the day of payment. Until 1 January 2027 Government Decree 329 takes the lower of that rate and 9.5%, the rate of 27 February 2022.
The rest of the article, and all 6 questions about Russia Late-Payment Interest Calculator (Peni), are on the Russia Late-Payment Interest Calculator (Peni) page.
Peni equal the debt times the key rate in force on each day times 1/300, added up for every day from the day after the due date to the payment day. At 14% a day of delay on 100,000 roubles costs 46.67 roubles for a person.
In 2025 and 2026 organisations pay 1/300 of the key rate for days 1 to 30 of the delay, 1/150 for days 31 to 90 and 1/300 again from day 91 (art. 75 para 5.1). From 2027 the general rule returns: 1/150 from day 31 onwards.
Nothing is charged for the first 30 days after the due date. From day 31 to day 90 the rate is 1/300 and from day 91 it is 1/130. Until 2027 the rate used is the lower of 9.5% and the key rate on the payment day, so 10,000 roubles 181 days late cost 855 roubles.
Taxes and wages use the rate in force on each day of the delay, so a long delay crosses several rates; the calculator splits the period at every change. Rent and utilities use one rate, the one on the payment day, capped at 9.5% until 1 January 2027.
Rates and rules change; check the source before you rely on a figure.
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