ATO Payment Plan Calculator
Enter what you owe and either the number of instalments or the instalment you can afford. The schedule shows the general interest charge on every instalment, the total cost and the day the debt clears.
The balance on your ATO account, including GIC already charged.
GIC is charged from this day; the first instalment falls one period later.
The calculator finds the smallest instalment that clears the debt in this many payments.
No rate is published beyond that date. Blank holds the newest published rate (11.51%).
Borrow the debt less any upfront payment and repay it over the same number of instalments.
How an ATO payment plan works
A payment plan breaks a tax debt into instalments spread over the shortest possible fixed period. You pay an agreed sum weekly, fortnightly or monthly until the balance is cleared, and you must still pay any new tax debts in full and on time. Income tax and activity statement accounts need separate plans.
The ATO guides you to an upfront amount and instalment sizes that have been manageable for clients in similar circumstances, and you can vary both within limits. Tax refunds and credits you are owed are used to reduce the debt, and they do not replace a required instalment.
| Situation | Where the plan is set up |
|---|---|
| Owe $200,000 or less | ATO online services or the self-help phone line, if the ATO accepts the terms |
| Owe more than $200,000 | Phone the ATO lodge and pay enquiry line |
| Need longer than 2 years | Phone the ATO lodge and pay enquiry line |
| Plan not accepted online | Phone the ATO lodge and pay enquiry line |
What the calculator assumes
- Daily compounding at the published rate. Each day's GIC uses the ATO daily rate for that date from the quarterly GIC table; the same table drives the ATO interest calculator.
- Payments land before that day's charge. An upfront payment applies on the start date and the first instalment falls one period later.
- Later quarters. Rates are published through 31 December 2026. After that the newest published rate is held flat unless you enter one.
- Standard plan. No GIC remission and no change to the plan part-way through.
Need the agreement in writing for a payment plan with a customer or supplier instead? Use the payment plan agreement generator.
Interest-free plans for small business
Small businesses with overdue activity statement amounts may qualify for an interest-free plan. The ATO's conditions include annual turnover below $2 million, recent activity statement amounts of $50,000 or less overdue for up to 12 months, a good payment and lodgment history, no access to normal business finance and ongoing viability. The plan must clear the amounts by direct debit within 12 months. GIC is still incurred, and the ATO remits it automatically while you keep to the plan.
If you qualify, the saving is the whole GIC figure this calculator shows. Phone the ATO business enquiry line to ask.
Frequently asked questions
Does GIC stop when I am on an ATO payment plan?
No. The ATO says tax debts on a payment plan continue to accrue GIC, which compounds daily, and that the longer you take to pay, the more interest you pay. The current rate is 11.51% a year (Oct-Dec 2026). The ATO can remit GIC where there are extenuating circumstances, which you ask for separately.
How much can I owe and still set up a payment plan online?
If you owe $200,000 or less you may be able to set up a plan through ATO online services or the self-help phone line. Above that, or if you need a timeframe beyond 2 years, you need to phone the ATO's lodge and pay enquiry line.
How often can I pay?
The ATO lets you pay an agreed sum weekly, fortnightly or monthly until the balance is cleared. Choose the frequency in the calculator to see how it changes the GIC.
How does this differ from the ATO's own payment plan estimator?
The ATO's estimator guides you to an upfront amount and instalment sizes that have worked for clients in similar circumstances. This calculator works the other way: you choose the instalment or the number of payments and it shows the instalment-by-instalment GIC, the total cost and the date the debt clears, and lets you compare a loan. Use the ATO's estimator to see what the ATO is likely to accept.
Is there a payment plan with no interest?
Small businesses may be eligible for an interest-free plan on overdue activity statement amounts. The ATO's conditions include annual turnover below $2 million, recent activity statement amounts of $50,000 or less overdue for up to 12 months, and a plan that repays the amounts by direct debit within 12 months. GIC is still incurred but is automatically remitted while you keep to the plan. This calculator prices the standard plan, where GIC is not remitted.
Can I claim the GIC on a payment plan as a deduction?
The ATO says GIC incurred on or after 1 July 2025 cannot be claimed as a deduction, so a plan's GIC is a full out-of-pocket cost for income years starting on or after 1 July 2025. If you compare a loan, check separately whether its interest is deductible for your purpose; this calculator compares costs before tax.
Why does the calculator ask for a GIC rate after a certain date?
The ATO publishes GIC rates one quarter at a time and the calculator has them through 31 December 2026. A plan that runs longer needs a rate for the later days. By default the newest published rate is held flat; enter your own to test a higher or lower rate. The result tells you how many days ran on that assumption.
Tax Accuracy & Sources
Reviewed: 21 October 2026 · Tax year: 2026-27
Estimates the instalments and general interest charge on a standard ATO payment plan from published daily GIC rates. It does not model the ATO's eligibility decision, GIC remission, interest-free plans, offsets of refunds or changes made to a plan.