Late tax payment penalties

If your tax payment is late, you will be charged interest at a rate of one percent of total taxes due per month. A late payment penalty fee is also charged for overdue taxes (RCW 50.12.220 (4); WAC 192-310-030 (5)):

  • First month - 5 percent of the total tax due or $10, whichever is greater.
  • Second month - an additional 5 percent of total tax due or $10, whichever is greater.
  • Third month - an additional 10 percent of total tax due or $10, whichever is greater.

If your account is overdue and you owe $5 or more, you will get a monthly statement indicating all interest and penalty charges that you owe. You will also receive a statement if you have not filed your quarterly report.

If you owe less than $5, interest will accrue. A statement will be mailed once the amount due is $5 or more.

Additional penalties information

Avoid penalties
You are less likely to make mistakes if you file your taxes electronically. The software highlights missing information and there are no paper forms, so the risk of filing in the wrong format is eliminated.

Other penalties
You will also have to pay a penalty if you file a late report, or an incomplete report or file on the wrong form. Other penalties apply for knowing misrepresentation of payroll (see RCW 50.12.220(3)), for failing to keep required records (see RCW 50.12.070(3)), and for knowingly failing to register with us as required (see RCW 50.12.072).

Information on requesting a waiver

Relevant laws and rules
Penalty amounts | Report and tax payment penalties