Tax penalty calculator
Enter the unpaid tax and the days overdue — see the daily penalty, the filing fine and what one more day costs. RA Tax Code, articles 401-402.
Two different clocks: the penalty runs from the payment deadline (art. 401), the fine from the filing deadline and it stops the day the return is filed (art. 402).
The result is a floor, not a verdict — but note that lodging an appeal does NOT pause the penalty (art. 321). What does stop it: bankruptcy proceedings and the statutory windows around an audit act. Talk to an accountant.
Every further day adds —
Part of the delay falls in 21.04.2020–31.12.2024, when the rate was 0.04% a day instead of 0.075% — each day is charged at the rate then in force.
The penalty stopped growing: the 730-day cap is reached (art. 401).
The fine is capped at 100% of the tax (art. 402).
The penalty grows every day, and the figure above is an estimate — the exact debt is in your tax portal account. We look it up for you, free.
Check what I really owe — free Call an accountant now · +374 96 11 31 00How the late-payment tax penalty works in Armenia
When a tax is not paid on time, a penalty of 0.075% of the unpaid amount accrues for every overdue day (RA Tax Code, article 401), counted for at most 730 days.
If the return (declaration) was not filed either, a fine of 5% of the tax applies for each completed 15-day period past the filing deadline; total fines cannot exceed 100% of the tax (article 402).
Example: with ֏500,000 unpaid and 30 days overdue, the penalty is ֏11,250 — and if the declaration is also unfiled, a ֏50,000 fine is added. Every further day adds ֏375.
Understatement discovered by an audit is fined differently: 50% of the understated tax, 100% on repeat within a year (article 403). That number depends on the audit act — talk to an accountant before the audit.
What is the penalty for paying tax late?
0.075% of the unpaid tax per overdue day, for at most 730 days (article 401).
What is the fine for a late declaration?
5% of the tax for each completed 15 days overdue, capped at 100% of the tax in total (article 402).
Can the penalty grow forever?
No: the penalty runs for at most 730 days, and late-filing fines are capped at 100% of the tax.
What happens if an audit finds understated tax?
A 50% fine on the understated amount, 100% on repeat within a year (article 403); turnover-tax payers face 100% immediately.
Sources: RA Tax Code, articles 401, 402, 403. Rates as of 2026-08-01.