Prescribed Interest Rates

Prescribed Interest Rates

Federal January to March April to June July to September October to December
Under-payments
  • 2021
  • 2019
  • 2018
  • 2017
  • 2016
  • 5%
  • 6%
  • 6%
  • 5%
  • 5%
  • 5%
  • 6%
  • 6%
  • 6%
  • 5%
  • 5%
  • 5%
  • 6%
  • 6%
  • 5%
  • 5%
  • 5%
  • 6%
  • 6%
  • 5%
Federal January to March April to June July to September October to December
Over-payments (corporations)
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 1%
  • 2%
  • 2%
  • 1%
  • 1%
  • 1%
  • 2%
  • 2%
  • 2%
  • 1%
  • 1%
  • 1%
  • 2%
  • 2%
  • 1%
  • 1%
  • 1%
  • 2%
  • 2%
  • 1%
Federal January To March April To June July to September October To December
Over-payments (non-corporations)
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 3%
  • 4%
  • 4%
  • 3%
  • 3%
  • 3%
  • 4%
  • 4%
  • 4%
  • 3%
  • 3%
  • 3%
  • 4%
  • 4%
  • 3%
  • 3%
  • 3%
  • 4%
  • 4%
  • 3%
Federal January to March April to June July to September October to December
Taxable benefits and low interest loans
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 1%
  • 2%
  • 2%
  • 1%
  • 1%
  • 1%
  • 2%
  • 2%
  • 2%
  • 1%
  • 1%
  • 1%
  • 2%
  • 2%
  • 1%
  • 1%
  • 1%
  • 2%
  • 2%
  • 1%
 
Federal January to March April to June July to September October to December
Under-payments
202410%
20238%9%9%9%
20225%5%6%7%
20215%5%5%5%
20206%6%5%5%
Federal January to March April to June July to September October to December
Over-payments (corporations)
20246%
20234%5%5%5%
20221%1%2%3%
20211%1%1%1%
20202%2%1%1%
Federal January to March April to June July to September October to December
Over-payments(non-corporations)
20248%
20236%7%7%7%
20223%3%4%5%
20213%3%3%3%
20204%4%3%3%
Federal January to March April to June July to September October to December
Taxable benefits and low interest loans
20246%
20234%5%5%5%
20221%1%2%3%
20211%1%1%1%
20202%2%1%1%