Peni in Russia day by day at the key rate: taxes, late wages, rent and utilities
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Russian peni are charged for each day of delay as a fraction of the Bank of Russia key rate in force that day: 1/300 on a person's tax, 1/150 on late wages. 100,000 roubles of tax due on 1 December 2025 and paid on 17 October 2026 is 320 days late and costs 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.
Tap what is late: a tax of a person, a tax of a company, wages, or rent and utilities.
Type the amount owed.
Pick the due date and the day it was or will be paid.
Read the peni, the days counted and each key-rate period in the table.
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.
A company's tax. Organisations pay 1/300 for the first 30 days and 1/150 after that. From 9 March 2022 to the end of 2024 it was 1/300 throughout, and in 2025 and 2026 the 1/150 applies only from day 31 to day 90, falling back to 1/300 from day 91.
Late wages. Under art. 236 of the Labour Code an employer that pays wages, vacation pay or the final settlement late owes at least 1/150 of the key rate for each day, from the day after the pay day to the day of payment. A contract can set more.
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 key rate. The rate changed 26 times from 2022 to October 2026, from 7.5% to 21%; it has been 14% since 27 July 2026. The table under the result shows each period with its days and amount.
What it does not do. Part payments, a debt that changes over time, a positive balance on the single tax account and moratoriums are left out. Rates after 17 October 2026 are assumed unchanged. The rules come from the texts read on 17 October 2026.
Everything runs in your browser; nothing you type is sent anywhere.
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.
Article 236 of the Labour Code sets at least 1/150 of the key rate for each day, counted from the day after the pay day to the day of payment. On 50,000 roubles paid 10 days late at 14% that is 466.67 roubles, owed whether or not the employer was at fault.
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.
Peni start on the day after the due date, when the arrears arise, and end on the day of payment, which is counted too. A tax due on 1 December 2025 and paid on 17 October 2026 is therefore 320 days late.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Russia Late-Payment Interest Calculator (Peni) and anybody who knows can answer. No account needed.
Same job, other tools: Kompensatsiya za Otpusk Calculator 2026 – Kompensatsiya za otpusk: pay for unused vacation on leaving, 2.33 days a month, 29.3 rule · Kalkulyator Bolnichnogo 2026 – Kalkulyator bolnichnogo: sick pay from 2024-2025 pay, insurance years and the MROT floor · Kalkulyator Dekretnyh 2026 – Kalkulyator dekretnyh: maternity pay from 2024-2025 earnings, 140 to 194 days, no tax · Kalkulyator Pensionnyh Ballov 2026 – Kalkulyator pensionnyh ballov: points a year, the 30-point rule and the pension · Nalogovyi Vychet Calculator 2026 – Nalogovyi vychet: how much NDFL comes back for a flat, mortgage, treatment or study · Posobie po Bezrabotitse 2026 Calculator – Posobie po bezrabotitse 2026: month by month, with the 15,886 maximum.
More for Russia: all 9 Russia calculators.