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
IRS Overpayment Interest Rate — Corporate at a glance
- Current rate
- 6% per year
- Effective date
- July 1, 2026
- Controlling authority
- 26 U.S.C. §6621
- Rate basis
- Published value
- Source checked
- August 22, 2026
- Recorded history
- 39 data points
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
Observation recorded August 22, 2026 (23:49 UTC) from the cited source (U.S. Internal Revenue Service):
https://www.irs.gov/payments/quarterly-interest-rates
Cite this page
StatuteRates. “IRS Overpayment Interest Rate — Corporate.” StatuteRates.com. Accessed today. https://statuterates.com/rates/irs-overpayment-corporate/ Rate recorded under 26 U.S.C. §6621, effective July 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.