update federal tax debt SELIC 20% penalty
A federal tax paid late adds up three separate parcels, not a single index: the principal, the late penalty that grows 0.33% per day until it caps at 20%, and SELIC interest, accumulated month by month from the due date. A 12-month delay on BRL 10,000.00, for example, is already enough for the penalty to hit its ceiling.
With more than 61 days of delay, the penalty had already stopped growing well before the 12th month; only SELIC keeps growing until the end.
One day short of 61 days, the 19.47% penalty had not yet hit the 20% cap.
Because payment fell in the same calendar month as the due date, there is no full following month to count SELIC, even with a 15-day delay.
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.
61 calendar days of delay: 0.33% per day × 61 days = 20.13%, already above the 20% limit in art. 61 §1 of Law 9,430/1996. From day 61 onward, the penalty stays locked at 20% of the principal, no matter how much longer the delay continues.
Because SELIC only starts counting from the calendar month following the due date (art. 61 §3). If payment happens within the due date's own month, even days later, there is no full "following month" to accumulate a rate, so only the late penalty applies to the days of delay.
No. SELIC interest applies only to the original tax amount (the principal). The late penalty is calculated separately on that same principal and does not get further interest applied to it, the same logic used in the update performed by the Federal Revenue's SICALC system.
Estimate based on SELIC rates published by the Brazilian Revenue Service. Verify amounts using official RFB tools.
Official SELIC (BCB SGS 4390) verified through 2026-08. 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% |
| 2026-07 | 1.2200% | 62.4500% |
| 2026-08 | 1.0900% | 63.5400% |