---
title: How Much Is the Late Payment Penalty? 2026 Guide | TaxTruce
url: https://taxtruce.com/answers/how-much-is-the-late-payment-penalty
updated: 2026-10-29
---

# How much is the late payment penalty?

Updated October 8, 20261 sourceTaxTruce team[Fact checked](/editorial-standards)

The short answer

It is 0.5% of the unpaid tax for each month or part of a month, up to 25%. It drops to 0.25% on an approved plan if you filed on time, and rises to 1% 10 days after a levy notice.

The IRS charges the full month even if you pay early in the month.

## Sources

1. [IRS: Failure to pay penalty](https://www.irs.gov/payments/failure-to-pay-penalty)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.