Skip Navigation
Michigan TaxesMichigan.gov, Official Portal for the State of Michigan
Michigan.gov Home
close print view

Penalty and Interest Added for Filing or Paying Late

The Revenue Act includes provisions for charging penalty and interest if a taxpayer fails to pay a tax within the time specified.

INTEREST
Interest is calculated by multiplying the current interest rate .

PENALTY – After February 28, 2003
If a “BILL FOR TAXES DUE (INTENT TO ASSESS)” is issued after February 28, 2003:

Penalty is 5 percent of the total unpaid tax due for the first two months. After two months, 5% of the unpaid tax amount is assessed each month. The maximum late penalty is equal to 25% of the unpaid tax owed.

Estimate the penalty and interest for an “INTENT TO ASSESS” issued after 2/28/2003

PENALTY – Prior To February 28, 2003
If a “BILL FOR TAXES DUE (INTENT TO ASSESS)” was issued before February 28, 2003:

Penalty is 5 percent of the unpaid tax due each month until you file and pay. The maximum late penalty is 50% of the unpaid tax amount. The minimum late penalty is $10 for the first month or 5% of the tax due, whichever is greater.
Michigan Business One Stop
Link to Department and Agencies Web Site Index
Link to Statewide Online Services Index
Link to Statewide Web-based Surveys
Link to RSS feeds available on this site
Related Content
 •  2013 Pension Information
 •  New Developments for Tax Year 2013
 •  Pension & Retirement Benefits – 2011
 •  New Developments for Tax Year 2012
 •  Michigan Tax Changes Information
 •  1099-G Estimator
 •  Federal Military Spouses Residency Relief Act
 •  Home Heating Credit And Shared Housing Situations
 •  Mortgage Foreclosure or Home Repossession and Your Michigan Income Tax Return
 •  Home Heating Credit Tables
 •  Credit for Income Tax Imposed by Government Units outside Michigan
 •  Worksheets 3 (Recipients of FIP/DHS) & 4 (Renters Age 65+) Estimator
 •  Sending Payments to Treasury
 •  Residual Refunds
 •  Choosing a Tax Preparer Who is Right for You
 •  Vehicle Donation Program Information
 •  Tax Information for Members of the Military
 •  Tax Information for Students
 •  Final Bill For Taxes Due
QR code

Michigan.gov Home
PoliciesMichigan NewsMichigan.gov Survey

Copyright © 2014 State of Michigan