IRS GATT Rate (corporate overpayment over $10,000)
United States The reduced rate on large corporate overpayments above $10,000.
Current rate
4.5% per year, effective July 1, 2026 Published value
The "GATT" rate applies to the portion of a corporate overpayment that exceeds $10,000. It equals the federal short-term rate plus 0.5 percentage points — materially lower than the ordinary corporate overpayment rate — and is reset quarterly under §6621.
Effective-date history
| Effective date | Rate | Basis |
|---|---|---|
| July 1, 2026 | 4.5% | Published |
| April 1, 2026 | 3.5% | Published |
| January 1, 2026 | 4.5% | Published |
| October 1, 2025 | 4.5% | Published |
| July 1, 2025 | 4.5% | Published |
| April 1, 2025 | 4.5% | Published |
| January 1, 2025 | 4.5% | Published |
| October 1, 2024 | 5.5% | Published |
| July 1, 2024 | 5.5% | Published |
| April 1, 2024 | 5.5% | Published |
| January 1, 2024 | 5.5% | Published |
| October 1, 2023 | 5.5% | Published |
| July 1, 2023 | 4.5% | Published |
| April 1, 2023 | 4.5% | Published |
| January 1, 2023 | 4.5% | Published |
| October 1, 2022 | 3.5% | Published |
| July 1, 2022 | 2.5% | Published |
| April 1, 2022 | 1.5% | Published |
| January 1, 2022 | 0.5% | Published |
| October 1, 2021 | 0.5% | Published |
| July 1, 2021 | 0.5% | Published |
| April 1, 2021 | 0.5% | Published |
| January 1, 2021 | 0.5% | Published |
| October 1, 2020 | 0.5% | Published |
| July 1, 2020 | 0.5% | Published |
| April 1, 2020 | 2.5% | Published |
| January 1, 2020 | 2.5% | Published |
| October 1, 2019 | 2.5% | Published |
| July 1, 2019 | 2.5% | Published |
| April 1, 2019 | 3.5% | Published |
| January 1, 2019 | 3.5% | Published |
| October 1, 2018 | 2.5% | Published |
| July 1, 2018 | 2.5% | Published |
| April 1, 2018 | 2.5% | Published |
| January 1, 2018 | 1.5% | Published |
| October 1, 2017 | 1.5% | Published |
| July 1, 2017 | 1.5% | Published |
| April 1, 2017 | 1.5% | Published |
| January 1, 2017 | 1.5% | Published |
Source & provenance
Latest value retrieved July 10, 2026 (02:55 UTC) from the official source:
https://www.irs.gov/payments/quarterly-interest-rates
Reference data only — not legal, tax, or financial advice. Always confirm the controlling value
against the official source and, where applicable, the governing statute or court before relying on it.