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 October 1, 2026 Published value
IRS GATT Rate (corporate overpayment over $10,000) at a glance
- Current rate
- 4.5% per year
- Effective date
- October 1, 2026
- Controlling authority
- 26 U.S.C. §6621
- Rate basis
- Published value
- Source checked
- October 8, 2026
- Recorded history
- 40 data points
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 |
|---|---|---|
| October 1, 2026 | 4.5% | Published |
| 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
Observation recorded October 8, 2026 (15:37 UTC) from the cited source (U.S. Internal Revenue Service):
https://www.irs.gov/payments/quarterly-interest-rates
Cite this page
StatuteRates. “IRS GATT Rate (corporate overpayment over $10,000).” StatuteRates.com. Accessed today. https://statuterates.com/rates/irs-gatt/ Rate recorded under 26 U.S.C. §6621, effective October 1, 2026.
Reference data only — not legal, tax, or financial advice. Always confirm the controlling value
against the controlling official source and, where applicable, the governing statute or court before relying on it.