IRS Overpayment Interest Rate — Corporate
United States What the IRS pays corporations on overpayments.
Current rate
6% per year, effective July 1, 2026 Published value
The corporate overpayment rate is the interest the IRS pays corporations on overpaid federal tax. It is set quarterly under §6621 and is generally one percentage point below the equivalent non-corporate rate (federal short-term rate plus 2 percentage points).
→ Calculate interest at this rate
Effective-date history
| Effective date | Rate | Basis |
|---|---|---|
| July 1, 2026 | 6% | Published |
| April 1, 2026 | 5% | Published |
| January 1, 2026 | 6% | Published |
| October 1, 2025 | 6% | Published |
| July 1, 2025 | 6% | Published |
| April 1, 2025 | 6% | Published |
| January 1, 2025 | 6% | Published |
| October 1, 2024 | 7% | Published |
| July 1, 2024 | 7% | Published |
| April 1, 2024 | 7% | Published |
| January 1, 2024 | 7% | Published |
| October 1, 2023 | 7% | Published |
| July 1, 2023 | 6% | Published |
| April 1, 2023 | 6% | Published |
| January 1, 2023 | 6% | Published |
| October 1, 2022 | 5% | Published |
| July 1, 2022 | 4% | Published |
| April 1, 2022 | 3% | Published |
| January 1, 2022 | 2% | Published |
| October 1, 2021 | 2% | Published |
| July 1, 2021 | 2% | Published |
| April 1, 2021 | 2% | Published |
| January 1, 2021 | 2% | Published |
| October 1, 2020 | 2% | Published |
| July 1, 2020 | 2% | Published |
| April 1, 2020 | 4% | Published |
| January 1, 2020 | 4% | Published |
| October 1, 2019 | 4% | Published |
| July 1, 2019 | 4% | Published |
| April 1, 2019 | 5% | Published |
| January 1, 2019 | 5% | Published |
| October 1, 2018 | 4% | Published |
| July 1, 2018 | 4% | Published |
| April 1, 2018 | 4% | Published |
| January 1, 2018 | 3% | Published |
| October 1, 2017 | 3% | Published |
| July 1, 2017 | 3% | Published |
| April 1, 2017 | 3% | Published |
| January 1, 2017 | 3% | 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.