What Are The IRS Interest Rates
IRS Interest Rates currently may be revised on a quarterly basis.
IRS Interest Rates for individuals are the same for both underpayments (IRS interest rates for late payments) and overpayments of tax.
IRS Interest Rates for corporations is a little more complex. In general, the underpayment rate is the same as it is for individuals, and the overpayment interest rate is 1 percentage point lower. For large corporations, the IRS underpayment rate is 2 percentage points higher than the individual rate. For corporate overpayments that exceed $10,000, the interest rate is 2.5 percentage points lower than the individual rate.
For more information about how IRS interested is computed, you can go to the home page for the IRS Interest & Penalty Calculator.
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Current Rates
Current IRS Interest Rates are as follows:
| 2021 Qtr 2 | 2021 Qtr 3 | 2021 Qtr 4 | |
| Individuals | 3% | 3% | 3% |
| "Regular" Corporate Underpayment Interest Rate | 3% | 3% | 3% |
| "Regular" Corporate Overpayment Interest Rate | 2% | 2% | 2% |
| Large Corporate Underpayment Interest Rate | 5% | 5% | 5% |
| Corporate Overpayment (Over $10,000) Interest Rate | 0.5% | 0.5% | 0.5% |
Historical IRS Interest Rates
The most current published IRS Interest Rates can be viewed as a pdf file.
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Old IRS Interest Rate Revenue Rulings:
2021
Quarter 4
2021
Quarter 1
2020
Quarter 4
2020
Quarter 3
2020
Quarter 2
2020
Quarter 1
2019
Quarter 3
2019
Quarter 2
2019
Quarter 1
2018
Quarter 4
2018
Quarter 3
2018
Quarter 2
2018
Quarter 1
2017
Quarter 4
2017
Quarter 3
2017 Quarter 2
2017 Quarter 1
2016 Quarter 4
2016 Quarter 3
2016 Quarter 2
2016 Quarter 1
2015 Quarter 4
2015 Quarter 3
2015 Quarter 1
2014 Quarter 4
2014 Quarter 3
2014 Quarter 2
2014 Quarter 1
2013 Quarter 4
2013 Quarter 3
2013 Quarter 2
2013 Quarter 1
2012 Quarter 4
2012 Quarter 3
2012 Quarter 2
2012 Quarter 1
2011 Quarter 4
2011 Quarter 3
2011 Quarter 2
2011 Quarter 1
2010 Quarter 4
2010 Quarter 3
2010 Quarter 2
2010 Quarter 1
2009 Quarter 4
2009 Quarter 3
2009 Quarter 2
2009 Quarter 1
2008 Quarter 4
2008 Quarter 3
2008 Quarter 2
2008 Quarter 1
2007 Quarter 4
2007 Quarter 3
2007 Quarter 2
2007 Quarter 1
2006 Quarter 4