Prescribed Interest Rates

Prescribed Interest Rates

Federal January to March April to June July to September October to December
Taxable benefits and low interest loans
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 1%
  • 1%
  • 1%
  • 1%
  • 1%
  • 2%
  • 1%
  • 1%
  • 1%
  • 1%
  • 2%
  • 1%
  • 1%
  • 1%
  • 1%
  • 2%
  • 1%
  • 1%
  • 1%  
  • 1%
Federal January To March April To June July to September October To December
Over-payments (non-corporations)
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 3%
  • 3%
  • 3%
  • 3%
  • 3%
  • 4%
  • 3%
  • 3%
  • 3%
  • 3%
  • 4%
  • 3%
  • 3%
  • 3%
  • 3%
  • 4%
  • 3%
  • 3%
  • 3%  
  • 3%
Federal January to March April to June July to September October to December
Over-payments (corporations)
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 1%
  • 1%
  • 1%
  • 1%
  • 1%
  • 2%
  • 1%
  • 1%
  • 1%
  • 1%
  • 2%
  • 1%
  • 1%
  • 1%
  • 1%
  • 2%
  • 1%
  • 1%
  • 1% 
  • 1%
Federal January to March April to June July to September October to December
Under-payments
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 5%
  • 5%
  • 5%
  • 5%
  • 5%
  • 6%
  • 5%
  • 5%
  • 5%
  • 5%
  • 6%
  • 5%
  • 5%
  • 5%
  • 5%
  • 6%
  • 5%
  • 5%
  • 5% 
  • 5%