CRA late-filing penalty: how much it is, with a calculator
Quick summary
The first-time penalty is 5% of your balance owing plus 1% for each full month late, up to 12 months, so 17% at most. The repeat penalty is 10% plus 2% a month, up to 20 months, so 50% at most. For payment options seecan't pay your taxes.
Checked November 3, 2026. Main source: CRA: Late-filing penalty (modified Jan. 20, 2026). See all 1 source.
Estimate your penalty
Estimated late-filing penalty
$550.00
Rate used: 5% plus 1% for each full month, counted up to 12 months.
Estimate based on published CRA rules. This does not include interest. Your notice of assessment shows the real amount.
Behind by more than a filing season? See 1 year, 2 to 3 years, 4 to 6 years or 7 or more years. Not sure you need to file? Check here.
The two penalty rates
| First time | Repeat | |
|---|---|---|
| Starting rate | 5% of balance owing | 10% of balance owing |
| Added for each full month late | 1% | 2% |
| Months counted | Up to 12 | Up to 20 |
| Highest total | 17% | 50% |
The repeat rate applies if you were penalized for one of the previous three years and received a demand to file.
Worked example
You owe $5,000 and file 6 full months late.
- First time: 5% is $250, plus 6% is $300. Total $550.
- Repeat: 10% is $500, plus 12% is $600. Total $1,100.
Interest is separate
Interest is charged on top of the penalty rules above. See the interest guide for the current rate.
If the penalty is already on your notice
You can ask the CRA to cancel or waive penalties and interest in some situations. It is not guaranteed.
Questions people ask
What is the CRA late-filing penalty?
5% of the balance owing plus 1% for each full month late, up to a maximum of 12 months.
What is the repeat late-filing penalty?
10% of the balance owing plus 2% for each full month late, up to a maximum of 20 months. It applies if you were penalized in the previous three years and got a demand to file.
Is there a penalty if I am owed a refund?
The penalty is based on a balance owing. Filing late can still delay benefits and credits.