Penny Rounding Chart

Penny rounding chart: nearest 5 cents

Only the last digit of the total matters. This chart shows each ending digit, using totals from $1.00 to $1.09 as examples, and what it rounds to under each rule. The number in brackets is how much the cash total changes.

How to read the chart

1. Add everything up first, including sales tax. Rounding applies only to the final cash total.
2. Look at the last digit of that total. A total of $24.42 ends in 2.
3. Find the digit on the chart. With nearest 5¢ rounding, 2 rounds down, so $24.42 becomes $24.40.
4. Charge the exact total for cards. Card, mobile and check payments are never rounded.

The every-cent grid works the same way for staff who'd rather find the whole cents value: a total of $6.98 has 98 cents, and the grid shows .98 rounds up to 1.00, so the customer pays $7.00 in cash.

To check a full sale with tax and change due, use the Penny Rounding Calculator. To tell customers which rule you use, print a sign with the Penny Rounding Sign Generator.

Which rounding rule should you use?

• Nearest 5¢ (symmetrical) is what most state laws and federal guidance describe. A total never moves by more than 2 cents, and over many sales the ups and downs average out to zero. The National Conference of State Legislatures, as quoted by the U.S. Treasury, calls it "the most recommended form of rounding."
• Always round down favors the customer by about 2 cents per sale on average. It's the safe choice where cash-discrimination rules bar charging cash customers more than card customers. Connecticut guidance, for example, has said rounding up is barred there until its rounding law takes effect on January 1, 2027.
• Always round up is on the chart for comparison. It costs cash customers about 2 cents per sale on average and is restricted in some states and cities.

Laws are changing quickly. This is general information, not legal or tax advice. Check your state revenue department for current rules, or look up your state on the penny rounding laws by state page.

Printing tips

• Paper and scale: choose US Letter and 100% (or "Default"), not "Fit to page".
• Headers and footers: turn them off in the print window's "More settings".
• Colors: turn on "Background graphics" to print the colored band and row shading, or choose Ink saver for black on white.
• Half page: prints two charts per sheet. Cut along the dashed line and keep one at each register.

Penny rounding chart FAQ