When a tax is not paid on time, the Código de Rentas Internas de 2011 (Internal Revenue Code of Puerto Rico) adds interest and surcharges. This calculator estimates those two amounts for a debt with the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda"), based on the amount you owe, the date it was due and the date you plan to pay. It helps you see what waiting costs and why it pays to pay as soon as you can, even if it is only part of the balance.
How to use it
- Tax owed: the amount you did not pay on time, without interest or surcharges. The default is $2,000.
- Due date: the day the payment was due. For individual returns on a calendar year, that is April 15. The default is April 15, 2025.
- Payment date: the day you plan to pay. The default is today, October 12, 2026.
- Read the result: days late, interest, surcharge and total due.
If you received a letter from Hacienda with a balance, compare the calculator with that letter. The official amount is the one shown in your SURI (Hacienda's online system) account. To understand the letter, read Hacienda notices.
How it is calculated
Interest: 10% a year
Section 6030.02(a) of the Code provides that when the tax the taxpayer determined is not paid on the prescribed date, interest of 10% a year is charged on the unpaid amount, from that date until it is paid. Deficiencies (deficiencias) that Hacienda assesses also accrue 10% a year (Sections 6030.01 and 6030.02(b)).
The calculator uses simple interest prorated by day: tax × 10% × days late ÷ 365. It is a reasonable approximation. Hacienda may round differently.
Surcharge: 0%, 5% or 10%
Section 6030.02(c) adds a surcharge in every case where interest applies:
| Payment delay | Surcharge on the unpaid amount |
|---|---|
| 30 days or less | 0% |
| More than 30 days, up to 60 days | 5% |
| More than 60 days | 10% |
The surcharge is a single percentage based on the delay. It does not add up month by month like interest. It also does not apply if Hacienda granted you an extension to pay and you met its terms.
What the calculator does not add by default: the late-filing addition
Paying late and filing late are different things. If you also filed your return after the deadline without reasonable cause, Section 6030.11 adds an addition to the tax:
| Filing delay | Addition |
|---|---|
| Up to 30 days | 5% |
| 31 to 60 days | 15% (5% plus 10%) |
| More than 60 days | 25% (the maximum) |
It is calculated on the tax shown on the return minus what you paid on time and your credits. The instructions for Form 482 (the income tax return, or planilla) describe it as a progressive penalty of 5% to 25%.
An extension does not extend the payment. The automatic extension on Form SC 2644 gives you six more months to file, but not to pay. If you owe money, interest and the surcharge run from April 15 (Carta Circular de Rentas Internas Núm. 26-01, an internal revenue Circular Letter).
Example with the default values
Hypothetical case: a person owed $2,000 on their 2024 return, which was due April 15, 2025. They filed on time, but they pay on October 12, 2026.
- Days late: from April 15, 2025 to October 12, 2026 = 545 days.
- Interest: $2,000 × 10% × 545 ÷ 365 = $298.63.
- Surcharge: the delay is more than 60 days, so it is 10% of $2,000 = $200.00.
- Estimated total: $2,000 + $298.63 + $200.00 = $2,498.63.
If that same person had not filed the return until more than 60 days after April 15, 2025, the maximum addition of 25% of $2,000 = $500 would be added, for a total of about $2,998.63.
Each additional day adds about $0.55 of interest in this example ($2,000 × 10% ÷ 365).
What it includes and what it does not
Includes:
- Interest of 10% a year from the due date to the payment date.
- A surcharge of 0%, 5% or 10% based on the days late.
Does not include:
- The late-filing addition (5% to 25%), unless the calculator gives you the option to turn it on.
- The 20% addition for negligence or substantial understatement in a deficiency (Section 6030.03).
- The addition for not paying estimated tax (Section 6041.09).
- Penalties for employers and withholding agents, such as those for not withholding, not depositing or not filing informative returns. See informative returns 480 and employer obligations.
- Partial payments. If you paid part of the balance, calculate each part separately.
- Debts with CRIM (Municipal Revenue Collection Center). Real property tax has its own surcharges and 10% annual interest under the Código Municipal (Municipal Code). See CRIM debts.
- IRS interest and penalties, which follow different federal rules.
If you cannot pay everything, Hacienda offers payment plans. Interest keeps running while there is a balance, so a partial payment today reduces what you will pay later. Read payment plans with Hacienda and interest, surcharges and penalties.
Frequently asked questions
Does Hacienda's interest rate change like the IRS rate?
No. The Code sets the interest at 10% a year (Section 6030.02). The IRS, by contrast, adjusts its rate every quarter.
I paid 20 days late. Will I be charged a surcharge?
No. Under Section 6030.02(c), there is no surcharge for a delay of 30 days or less. You are still charged 10% annual interest for those 20 days.
Can Hacienda remove surcharges?
The Code gave the Secretary the power to reduce or waive surcharges, but the text itself says that power was in effect until June 30, 2012, extendable by law. Relief or amnesty laws are passed from time to time. Do not assume one is in effect. Check hacienda.pr.gov or consult a professional. See also tax debts and the statute of limitations.
Why doesn't the balance in SURI match the calculator?
SURI may include payments and credits already applied, late-filing additions, assessed deficiencies or different rounding. The calculator gives an estimate. If the difference is large, contact Hacienda. See how to contact Hacienda.
Does the calculator work for late IVU?
It works as a general reference, because the interest and surcharges in Section 6030.02 apply to taxes under any Subtitle of the Code. But IVU (sales and use tax) also has its own penalties for not filing the monthly return, which the calculator does not include.
Sources
- Oficina de Gerencia y Presupuesto, "Código de Rentas Internas de Puerto Rico de 2011, según enmendado (Secciones 6030.02 y 6030.11)". bvirtualogp.pr.gov
- Departamento de Hacienda, "Instrucciones para llenar la Planilla de Contribución sobre Ingresos de Individuos 2025". hacienda.pr.gov
- Departamento de Hacienda, "Carta Circular de Rentas Internas Núm. 26-01". hacienda.pr.gov
- Oficina de Gerencia y Presupuesto, "Puerto Rico Internal Revenue Code of 2011, as amended". bvirtualogp.pr.gov
787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.
