IRPJ overdue 12 months
- Input
- Principal R$ 10.000, vencimento 2025-01-31
- Expected output
- Total ≈ R$ 10.000 + SELIC 12 meses + multa 20%
Use the calculator for the exact amount with the monthly SELIC series.
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update federal tax debt SELIC late payment 2026 Brazil
Federal tax debts are updated by the accumulated SELIC from the month after due date through the month before payment, plus 1% in the payment month (Law 9.430/1996 art. 61), plus a 20% late payment penalty.
Use the calculator for the exact amount with the monthly SELIC series.
Use the result as technical or educational support, keeping the tool limits explicit in the workflow.
The late penalty is 0.33% per day of delay, counted from the first day after the due date, and grows up to the 20% cap on the principal (Law 9.430/1996 art. 61 §2). It is not to be confused with interest: it is a separate addition, calculated as a percentage of the original tax amount. Once it reaches 20%, the penalty stops growing, even if the delay continues.
The penalty is on the original principal. SELIC interest applies to the principal (not the penalty). In consolidation: principal + penalty + interest are summed.
No. It helps explain the scenario and use the tool more safely, but real decisions should consider official sources, full context and qualified guidance when needed.
Estimate based on SELIC rates published by the Brazilian Revenue Service. Verify amounts using official RFB tools.
Official SELIC (BCB SGS 4390) verified through 2026-06. Later months use the last known rate as an estimate.
Updated by the accumulated SELIC rate (Law 9.430/96, art. 61) plus the applicable fine.
Accumulated SELIC interest over time
| Month | SELIC rate | Accumulated |
|---|---|---|
| 2020-02 | 0.2900% | 0.2900% |
| 2020-03 | 0.3400% | 0.6300% |
| 2020-04 | 0.2800% | 0.9100% |
| 2020-05 | 0.2400% | 1.1500% |
| 2020-06 | 0.2100% | 1.3600% |
| 2020-07 | 0.1900% | 1.5500% |
| 2020-08 | 0.1600% | 1.7100% |
| 2020-09 | 0.1600% | 1.8700% |
| 2020-10 | 0.1600% | 2.0300% |
| 2020-11 | 0.1500% | 2.1800% |
| 2020-12 | 0.1600% | 2.3400% |
| 2021-01 | 0.1500% | 2.4900% |
| 2021-02 | 0.1300% | 2.6200% |
| 2021-03 | 0.2000% | 2.8200% |
| 2021-04 | 0.2100% | 3.0300% |
| 2021-05 | 0.2700% | 3.3000% |
| 2021-06 | 0.3100% | 3.6100% |
| 2021-07 | 0.3600% | 3.9700% |
| 2021-08 | 0.4300% | 4.4000% |
| 2021-09 | 0.4400% | 4.8400% |
| 2021-10 | 0.4900% | 5.3300% |
| 2021-11 | 0.5900% | 5.9200% |
| 2021-12 | 0.7700% | 6.6900% |
| 2022-01 | 0.7300% | 7.4200% |
| 2022-02 | 0.7600% | 8.1800% |
| 2022-03 | 0.9300% | 9.1100% |
| 2022-04 | 0.8300% | 9.9400% |
| 2022-05 | 1.0300% | 10.9700% |
| 2022-06 | 1.0200% | 11.9900% |
| 2022-07 | 1.0300% | 13.0200% |
| 2022-08 | 1.1700% | 14.1900% |
| 2022-09 | 1.0700% | 15.2600% |
| 2022-10 | 1.0200% | 16.2800% |
| 2022-11 | 1.0200% | 17.3000% |
| 2022-12 | 1.1200% | 18.4200% |
| 2023-01 | 1.1200% | 19.5400% |
| 2023-02 | 0.9200% | 20.4600% |
| 2023-03 | 1.1700% | 21.6300% |
| 2023-04 | 0.9200% | 22.5500% |
| 2023-05 | 1.1200% | 23.6700% |
| 2023-06 | 1.0700% | 24.7400% |
| 2023-07 | 1.0700% | 25.8100% |
| 2023-08 | 1.1400% | 26.9500% |
| 2023-09 | 0.9700% | 27.9200% |
| 2023-10 | 1.0000% | 28.9200% |
| 2023-11 | 0.9200% | 29.8400% |
| 2023-12 | 0.8900% | 30.7300% |
| 2024-01 | 0.9700% | 31.7000% |
| 2024-02 | 0.8000% | 32.5000% |
| 2024-03 | 0.8300% | 33.3300% |
| 2024-04 | 0.8900% | 34.2200% |
| 2024-05 | 0.8300% | 35.0500% |
| 2024-06 | 0.7900% | 35.8400% |
| 2024-07 | 0.9100% | 36.7500% |
| 2024-08 | 0.8700% | 37.6200% |
| 2024-09 | 0.8400% | 38.4600% |
| 2024-10 | 0.9300% | 39.3900% |
| 2024-11 | 0.7900% | 40.1800% |
| 2024-12 | 0.9300% | 41.1100% |
| 2025-01 | 1.0100% | 42.1200% |
| 2025-02 | 0.9900% | 43.1100% |
| 2025-03 | 0.9600% | 44.0700% |
| 2025-04 | 1.0600% | 45.1300% |
| 2025-05 | 1.1400% | 46.2700% |
| 2025-06 | 1.1000% | 47.3700% |
| 2025-07 | 1.2800% | 48.6500% |
| 2025-08 | 1.1600% | 49.8100% |
| 2025-09 | 1.2200% | 51.0300% |
| 2025-10 | 1.2800% | 52.3100% |
| 2025-11 | 1.0500% | 53.3600% |
| 2025-12 | 1.2200% | 54.5800% |
| 2026-01 | 1.1600% | 55.7400% |
| 2026-02 | 1.0000% | 56.7400% |
| 2026-03 | 1.2100% | 57.9500% |
| 2026-04 | 1.0900% | 59.0400% |
| 2026-05 | 1.0700% | 60.1100% |
| 2026-06 | 1.1200% | 61.2300% |