Free tool
ATO penalty & interest calculator
Estimate what your overdue tax returns and BAS are costing in failure to lodge penalties and general interest charge - and see how much of that total is penalties and interest rather than actual tax. Penalties and interest are the part that can be argued down.
Your situation
Leave blank if you don't know - the penalty estimate still works.
Rates used: penalty unit $364 (from 1 July 2026), general interest charge 11.43% p.a. (July - September 2026). Verify current figures at ato.gov.au.
Estimated exposure
$5,460
Estimated penalties + interest
$5,460
Potentially remittable (penalties + GIC)
$0
Core tax (not remittable)
Get the detailed breakdown + what's realistically removable
Enter your details and we'll unlock the full line-by-line table.
Confidential. No obligation.
Estimates only. This calculator produces an indicative figure from the inputs you provide and the published rates above. It is general information, not personal tax advice, and it does not account for prior remissions, part payments, amended assessments or ATO discretion. Actual ATO outcomes vary. It applies the current penalty unit to every period; for failures occurring before 1 July 2026 the ATO may use the penalty-unit value applicable at that time. Speak to a registered tax agent about your own circumstances.
Frequently asked questions
How is the failure to lodge penalty calculated?
The ATO applies one penalty unit for each 28 days (or part of 28 days) a document is late, up to a maximum of five units per document. At the current penalty unit of $364, that caps a single document at $1,820 for an individual or small entity. Medium entities are penalised at double that rate and large entities at five times.
How is the general interest charge estimated?
The general interest charge compounds daily on unpaid tax. This calculator applies the current annual rate of 11.43% p.a. (July - September 2026) across the period you enter. Real GIC varies because the rate is reset each quarter and the balance changes as payments and new liabilities land.
Can penalties and interest actually be removed?
Both are remittable. The ATO regularly remits failure to lodge penalties in full or part where there is a genuine explanation for the delay and the outstanding lodgements have been brought up to date, and general interest charge can be remitted on similar grounds. The core tax itself is not remittable - only penalties and interest are.
Is this estimate the amount I will have to pay?
No. It is an indicative estimate based on the figures you enter and the current published rates. Your actual ATO position depends on the exact lodgement dates, the assessed tax, prior remissions, payments already made and any ATO discretion applied. Get your real position from your ATO account or from a registered tax agent.
Ready to put this behind you?
Get your free, confidential overdue tax assessment. No judgment, no obligation - just a clear path forward.
⚡ Complete the short confidential form. A registered tax professional will respond within one business day.