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Q:  What are the penalty rates and when do they increase?


For delinquent tax returns, the penalty structure is:

  • 5% - one day after the due date to the last day of the month following the due date
  • 15% - first day of the second month following the due date to the last day of that month
  • 25% - first day of the third month and thereafter
For other delinquent liabilities (such as balances due, assessments, etc.), a 10 percent penalty accrues after the liability's due date.
More information
Filing due dates (includes penalty information)
WAC 458-20-228
Related questions & answers
How do I request a penalty waiver?
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