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税款滞纳金计算器
每日万分之五，算清欠税逾期要多缴多少。
Two separate IRS penalties — and how they combine
If you owe tax after the filing deadline, two penalties can apply. Failure-to-File is 5% of the unpaid tax for each month (or partial month) your return is late, capped at 25%. Failure-to-Pay is a much smaller 0.5% per month, also capped at 25%. If both apply in the same month — which is common, since most people who file late also pay late — the IRS doesn't just add them together. Instead, the Failure-to-File rate for that month is reduced by the Failure-to-Pay rate, so the combined bite is 5% per month (4.5% + 0.5%), not 5.5%.
Interest on top of penalties
Separately from penalties, the IRS charges interest on unpaid tax from the original due date until it's paid in full. The rate is set quarterly (tied to the federal short-term rate plus 3%) and compounds daily — this calculator uses a flat illustrative annual rate as a simple approximation, clearly not the exact IRS formula. If you're facing a real penalty, the IRS also offers relief programs (like first-time penalty abatement) that this tool doesn't account for.
Not tax advice. Figures use the 2024 federal tax year and are estimates for general education only — every situation is different. Confirm your numbers with a CPA or tax professional, and check the current year's IRS figures, before filing or making financial decisions.
常见问题
滞纳金有没有上限？
现行规定下，滞纳金原则上按日无上限累加，直到欠税缴清为止，这与美国等地区的百分比封顶规则不同，因此欠税时间越长，滞纳金累计金额也会持续增加。
滞纳金和罚款是一回事吗？
不是。滞纳金是对逾期未缴税款按日加收的补偿性费用，而罚款是税务机关对偷税、逃避追缴欠税等违法情形另外作出的行政处罚，两者可能同时产生，本工具只计算滞纳金部分。
滞纳金可以减免吗？
在特定情形下（如因不可抗力等正当理由），可以向税务机关申请减免，具体是否符合条件由主管税务机关认定，建议直接咨询当地税务机关或税务师。
逾期申报和逾期缴税处罚一样吗？
不完全一样，逾期申报本身也可能面临税务机关的处理或处罚，具体规则较为复杂，建议尽快补办申报并咨询专业人士，避免滞纳金和潜在处罚进一步累积。