U.S. Tax Portals

Electronic payment, penalties and interest

Last checked Nov 4, 2026

When each state requires tax to be paid electronically, what it charges for filing or paying late and for underpaying estimated tax, the interest rate on unpaid tax now and for 2027 where announced, and how to ask for penalty relief. From the revenue agencies' notices, forms and instructions and the statutes.

Alabama: 7% a yearAL7%Alaska: not determinedAKArizona: 7% a yearAZ7%Colorado: 11% a yearCO11%Florida: 11% a yearFL11%Georgia: 9.75% a yearGA9.75%Indiana: 7% a yearIN7%Kansas: 8% a yearKS8%Maine: 9% a yearME9%Massachusetts: 8% a yearMA 8%Minnesota: 7% a yearMN7%New Jersey: 10% a yearNJ 10%North Carolina: 7% a yearNC7%North Dakota: 1% a month (12% a year)ND12%Oklahoma: 1.25% a month (15% a year)OK15%Pennsylvania: 7% a yearPA7%South Dakota: 1% a month (12% a year)SD12%Texas: 7.75% a yearTX7.75%Wyoming: 10.75% a yearWY10.75%Connecticut: 1% a month (12% a year)CT 12%Missouri: 7% a yearMO7%West Virginia: 11.5% a yearWV11.5%Illinois: 7% a yearIL7%New Mexico: 7% a yearNM7%Arkansas: 10% a yearAR10%California: 7% a yearCA7%Delaware: 0.5% a month (6% a year)DE 6%District of Columbia: 10% a yearDC 10%Hawaii: 0.6667% a month (8% a year)HI8%Iowa: 10% a yearIA10%Kentucky: 9% a yearKY9%Maryland: 10.8133% a yearMD 10.81%Michigan: 7.85% a yearMI7.85%Mississippi: 0.5% a month (6% a year)MS6%Montana: 7% a yearMT7%New Hampshire: 9% a yearNH 9%New York: 9.5% a yearNY9.5%Ohio: 7% a yearOH7%Oregon: 8% a yearOR8%Tennessee: 10.75% a yearTN10.75%Utah: 6% a yearUT6%Virginia: 9% a yearVA9%Washington: 6% a yearWA6%Wisconsin: 12% a yearWI12%Nebraska: 8% a yearNE8%South Carolina: 7% a yearSC7%Idaho: 6% a yearID6%Nevada: 0.75% a month (9% a year)NV9%Vermont: 7.75% a yearVT 7.75%Louisiana: 10.5% a yearLA10.5%Rhode Island: 12% a yearRI 12%
Under 7% (5) 7% to 8.99% (21) 9% to 10.99% (15) 11% or more (9) Not determined (1)
The interest rate on unpaid tax on Nov 4, 2026, as a yearly rate. Where a state sets different rates by tax, the map shows the general or income tax rate; the state page lists them all. Click a state for its rules.

Interest rates on unpaid tax, ranked

Highest first, as a yearly rate on Nov 4, 2026. Hover or tap a state for the taxes it covers and any announced 2027 rate.

  1. Oklahoma15%
  2. Connecticut12%
  3. North Dakota12%
  4. Rhode Island12%
  5. South Dakota12%
  6. Wisconsin12%
  7. West Virginia11.5%
  8. Colorado11%
  9. Florida11%
  10. Maryland10.81%
  11. Tennessee10.75%
  12. Wyoming10.75%
  13. Louisiana10.5%
  14. Arkansas10%
  15. District of Columbia10%
  16. Iowa10%
  17. New Jersey10%
  18. Georgia9.75%
  19. New York9.5%
  20. Kentucky9%
  21. Maine9%
  22. Nevada9%
  23. New Hampshire9%
  24. Virginia9%
  25. Hawaii8%
  26. Kansas8%
  27. Massachusetts8%
  28. Nebraska8%
  29. Oregon8%
  30. Michigan7.85%
  31. Texas7.75%
  32. Vermont7.75%
  33. Alabama7%
  34. Arizona7%
  35. California7%
  36. Illinois7%
  37. Indiana7%
  38. Minnesota7%
  39. Missouri7%
  40. Montana7%
  41. New Mexico7%
  42. North Carolina7%
  43. Ohio7%
  44. Pennsylvania7%
  45. South Carolina7%
  46. Delaware6%
  47. Idaho6%
  48. Mississippi6%
  49. Utah6%
  50. Washington6%

Recent and coming changes

Every state

StateInterest nowAnnounced nextLate filingLate paymentElectronic payment
Alabama7%not yetGreater of 10% of the tax required to be paid on the return or $50;...Annual returns (income tax): 1% of the unpaid tax for each month or...Any single business tax payment of $750 or more (Section 41-1-20); includes...
Alaska?not yet5% of the unpaid tax for each 30-day period or fraction of a period...5% of the unpaid tax for each 30-day period or fraction of a period...A payment of $100,000 or more for a return or report filed monthly or quarterly...
Arizona7%not yet4.5% of the tax required to be shown on the return for each month or...0.5% of the tax for each month or fraction of a month the failure...$500 annual transaction privilege tax and use tax liability (2021 and beyond);...
Arkansas10%not yet5% of the tax owed for each month or part of a month lateIndividuals: 1% per month of the unpaid tax (DFA Subject 702, revised...Average total tax liability of $20,000 or greater per month or per quarter...
California7%not yet5% of the amount due for each month or part of a month unpaid, from...5% of the unpaid tax, plus 0.5% of the unpaid tax for each month or...Electronic payments are required if you make an estimated tax or extension...
Colorado11%10%Income and withholding: the greater of $5 or 5% of the unpaid tax...Income and withholding: the greater of $5 or 5% plus 0.5% a month;...Employers with annual wage withholding liabilities greater than $50,000.00;...
Connecticut12%not yet$50 when no tax is due10% of the amount due for income, use and withholding tax; for...All taxpayers registered for the listed tax types must file returns...
Delaware6%not yet5% of the tax required to be shown for the first month, plus 5% for...1% of the tax shown for each month or fraction of a monthAny employer required under the Internal Revenue Code to deposit federal...
District of Columbia10%not yet5% of the tax required to be shown for the first month, plus 5% for...5% of the tax shown for the first month, plus 5% for each additional...If your payment exceeds $5,000 per period, you must pay electronically
Florida11%11%Sales and use tax: 10% of the tax on a return not timely filed....10% of the tax not paid timely, at least $50Paid $5,000 or more in tax during the most recent state fiscal year, or files a...
Georgia9.75%not yet5% of the tax not paid by the original due date, plus 5% for each...0.5% of the unpaid tax, plus 0.5% of the outstanding tax for each...Owes more than $500 in sales and use tax, withholding tax, or motor fuel...
Hawaii8%not yet5% of the tax required to be shown on the return for the first month,...Up to 20% of the unpaid tax, as determined by the directorAnnual tax liability of $100,000 or more (statute: tax liability for any one...
Idaho6%6%5% of the tax due for each month after the due date (including...0.5% of the tax due a month after the later of the due date or the...All taxes and other amounts payable to the state whenever the amount paid or...
Illinois7%not yetLesser of $250 or 2% of the tax required to be shown due, reduced by...2% if the payment is 1 to 30 days late; 10% if 31 or more days late....Annual tax liability meets or exceeds $20,000 for business income tax (20 ILCS...
Indiana7%6%10% of the amount due or $5, whichever is greater, when the return is...10% of the unpaid tax liability or $5, whichever is greaterAll: state and county withholding tax returns and payments must be made...
Iowa10%9%5% of the unpaid tax if the return is not filed by the due date and...5% of the unpaid tax if less than 90% of the correct tax was paid by...Monthly filers: $1,200 or more in sales and use tax per year; seasonal filers...
Kansas8%8%1% of the unpaid balance of tax due for each month or fraction of a...1% a month (or fraction) of the unpaid balance from the original due...All withholding: Kansas withholding tax reports must be filed and payment of...
Kentucky9%not yet2% of the total tax due for each 30 days or fraction that the return...2% of the tax not withheld, collected or timely paid for each 30 days...For periods beginning on or after January 1, 2022, all filers
Louisiana10.5%not yet5% of the total tax due on the return if not more than 30 days late,...5% of the unremitted tax for each 30 days or fraction (individual...All sales tax payments submitted on or after January 1, 2026, except payments...
Maine9%8%$25 or 10% of the tax due, whichever is greater, if the return is...1% of the unpaid tax for each month or fraction of a monthUnless a rule provides otherwise: a person liable for $200,000 or more per year...
Maryland10.81%not yetUp to 10% for failing to pay any tax, or failing to file a tax...A penalty not exceeding 10% of the unpaid taxUnpaid tax liability of $10,000 or more; a payroll agent must also pay...
Massachusetts8%not yet1% a month, or fraction of a month, of the tax required to be shown...1% a month, or fraction of a month, of the unpaid taxBusiness and trustee taxpayers registered for wage withholding (and the other...
Michigan7.85%7.77%5% of the tax if the failure to file or pay is for not more than 2...The same penalty as for late filing: 5% for the first 2 months, plus...Total tax liability of $720,000.00 or more in the immediately preceding...
Minnesota7%7%5% of the tax not paid by the end of the filing period. Individuals:...Individual income tax: 4% of tax not paid by April 15, plus 5% of tax...More than $10,000 of any one business tax paid during the previous fiscal year...
Mississippi6%not yet5% per month on the tax deficiency or delinquency0.5% per monthA liability of $20,000 or more for any reporting period
Missouri7%7%5% of the tax required to be shown (reduced by timely payments and...Income tax: an addition to tax of 5% of the unpaid tax if it is not...Quarter-monthly remitters: the Director may require quarter-monthly remittance...
Montana7%not yetThe greater of $50 or 5% of the tax due for each month the return or...0.5% a month on the unpaid tax; 1.5% a month for estimated taxes,...All taxes due the state must be paid by electronic funds transfer whenever the...
Nebraska8%8%Income tax: 5% of the tax required to be shown if the failure is for...Sales and use tax: the same 10% or $25 penalty applies to failure to...Tax or fee payments above the designated threshold for that same tax program in...
Nevada9%not yetGraduated by days late (NAC 360.395): 2% if not more than 10 days...All payments of money owed to a state agency for taxes, interest, penalties or...
New Hampshire9%not yet5% of the tax due or $10, whichever is greater, for each month or...10% of the amount of the nonpayment or underpayment (a flat penalty,...The commissioner may require a taxpayer, including combined return filers, to...
New Jersey10%not yet5% of the tax due for each month or part of a month the return is...5% of the tax due (a one-time charge, in addition to interest)Business taxpayers with a prior-year liability of $10,000 or more in any tax...
New Mexico7%not yet2% of the tax due for each month or part of a month the return is not...2% of the tax due for each month or part of a month the tax is not...Average tax payment in any of the tax groups of $25,000 or more per month...
New York9.5%not yet5% of the tax due for each month or part of a month the return is late0.5% of the unpaid amount for each month or part of a month it is not...Aggregate tax withheld through Form NYS-45 filed for the previous tax year is...
North Carolina7%8%5% of the net tax due for each month or part of a month the return is...5% of the tax not paid by the original due date (for taxes assessed...Business tax liability of at least $240,000 in a 12-month period; by statute,...
North Dakota12%not yet5% of the tax required to be reported, or $5, whichever is greater,...5% of the tax due, or $5, whichever is greater (a one-time penalty)Amount required to be withheld from all employees during the previous calendar...
Ohio7%not yetUp to the greater of $50 per month or fraction of a month (not to...Individual income tax: up to twice the interest charged on the late...All employers filing Ohio employer withholding or school district withholding...
Oklahoma15%not yetIndividual income tax: 5% penalty on the income tax due after the...Individual: if at least 90% of the liability is not paid by the...Persons owing an average of $2,500.00 or more per month in total sales taxes...
Oregon8%not yet20% of the tax not paid by the original due date, when an annual...5% of the unpaid tax (a delinquency penalty)An employer required to make the combined quarterly tax and assessment payment...
Pennsylvania7%not yet5% of any tax due for each month or fraction of a month the return is...A one-time 5% underpayment penalty on the unpaid balance after the...Payments of $1,000 or more must be made by electronic funds transfer
Rhode Island12%not yet5% of the unpaid tax for each month or part of a month the return is...0.5% of the unpaid tax for each month or part of a month it remains...Larger business registrant: a business whose combined annual liability for all...
South Carolina7%not yet5% of the tax required to be shown (reduced by timely payments and...0.5% of the tax for each month or fraction of a monthA person owing $15,000 or more in connection with any return, report or other...
South Dakota12%not yet10% of the tax liability if the return or report, including all...No separate late payment penalty: late payment is charged interest...
Tennessee10.75%not yet5% of the unpaid amount for each month or part of a monthAll returns must be filed online; Tenn. Code Ann. 67-1-115 lets the Department...
Texas7.75%not yet$50 for each late report, assessed even if the report is later filed...5% if paid 1 to 30 days late; 10% if paid more than 30 days late; an...Paid $10,000 or more in a payment category during the preceding state fiscal...
Utah6%not yet1 to 5 days late: the greater of $20 or 2% of the unpaid tax; 6 to 15...The same 2%, 5% and 10% steps (each with a $20 minimum), counted from...A seller whose tax liability under the sales and use tax chapter for the...
Vermont7.75%not yet5% of the outstanding tax liability for each month or portion of a...Income tax (chapter 151, subchapters 2 and 3): 1% of the outstanding...The Commissioner prescribes the method of payment and may, without limitation,...
Virginia9%not yet6% of the tax for each month or fraction of a month the return is...6% of the unpaid tax for each month or fraction of a month, up to...Any business, or person filing on behalf of a business
Washington6%6%9% of the tax if not received by the due date; 19% in total if not...Payment of the tax must be made by electronic funds transfer; the Department...
West Virginia11.5%not yet5% of the net tax due for each month or fraction of a month the...0.5% of the net tax due for each month or fraction of a monthAny single business tax of $50,000 or more remitted during the previous fiscal...
Wisconsin12%not yetNegligence penalty of 5% of the tax required to be shown on the...No separate percentage late payment penalty appears in the sources...Income tax withholding payments when the required deposits were $300 or more in...
Wyoming10.75%not yetNo percentage late filing penalty was found in the statute. If a...No separate late payment penalty found; tax paid short of the amount...

Informational only, not tax advice. Penalties differ by tax; the table shows the main income or business tax rule. Open a state for every tax, the estimated tax safe harbors and the sources.

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