Calculadora de DARF

The DARF Calculator is an online tool that helps taxpayers calculate the Documento de Arrecadação de Receitas Federais (DARF) for late federal tax payments. It considers the principal tax, late penalty (0.75% per month), and SELIC interest accumulated. Ideal for regularizing taxes such as IRPF, IRPJ, CSLL, PIS, COFINS, and others, avoiding manual errors.

The calculation works as follows: first, enter the tax amount due. The late penalty is automatically calculated as 0.75% per month on the tax, from the original due date to the payment date. Then, SELIC interest for the period is applied based on the accumulated rate between due and payment dates. The result is the sum of tax, penalty, and interest, generating the total amount to pay.

Use this calculator when you need to issue a DARF for late payment, whether for individuals or legal entities. It is useful in situations such as IRPF declaration with tax payable after the deadline, monthly tax collection like Simples Nacional, or adjustments of amended returns. Remember to check the original due date and payment date to ensure interest accuracy.

Important precautions: ensure you use the correct SELIC rate for the period, which can be found on the Central Bank website. The maximum late penalty is 20% of the tax, as per legal limit. This calculator does not consider official penalties or other charges applied by the Federal Revenue in case of audit. Consult an accountant for complex cases.