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MSME Delayed Payment Interest Calculator — MSMED Act s.16

Micro, Small and Medium Enterprises Development Act, 2006, s.16

Compound interest with monthly rests at three times the RBI bank rate, on a payment made late to a registered micro or small enterprise.

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How this is calculated

  • Interest runs from the appointed day — the day after the agreed date, and in any case after 45 days from acceptance under s.15.
  • The rate is three times the bank rate notified by the Reserve Bank of India. That is the bank rate, not the repo rate, and not the rate in your contract.
  • It compounds with monthly rests. Most calculators apply simple interest and understate a long-overdue amount considerably.
  • Section 16 applies notwithstanding any agreement between the parties, so a clause reducing or waiving this interest does not take effect against it.

The provision this implements

  • Section 16, Micro, Small and Medium Enterprises Development Act, 2006 — Compound interest with monthly rests at three times the RBI bank rate, and no agreement between the parties can reduce it.

Worked example

On ₹1,00,000 that fell due on 1 January 2026, unpaid as at 1 July 2026, with a bank rate of 5.5% (RBI, as on 4 September 2026): the statutory rate is 16.5% a year compounded monthly, 181 days have run, and the interest is ₹8,589 — bringing the recoverable total to ₹1,08,589. Simple interest on the same facts would understate it, which is why s.16 says monthly rests.

Common questions

What is the interest rate on delayed payment to an MSME?

Three times the bank rate notified by the Reserve Bank of India, compounded with monthly rests, under section 16 of the MSMED Act, 2006. It runs from the appointed day, which is the day after the agreed payment date or, where there is no written agreement, after fifteen days from acceptance — and in no case later than forty-five days.

Is MSME interest simple or compound?

Compound, with monthly rests. Section 16 says so expressly. This is the single most common error in online calculations of this figure, and it materially understates what is owed on an amount that has been outstanding for many months.

Can a contract reduce the MSME interest rate?

No. Section 16 applies notwithstanding anything contained in any agreement between the buyer and the supplier, so a clause fixing a lower rate, or waiving interest altogether, does not displace the statutory rate.

What is the bank rate to use?

The bank rate notified by the Reserve Bank of India, which is distinct from the repo rate and is published by the RBI. Because it moves, this calculator takes it as an input rather than assuming a figure that would silently go out of date.

Related

  • What late payment to an MSME actually costs
  • MSME statutory notice template