IRS Overpayment Interest Rate — Corporate
United States What the IRS pays corporations on overpayments.
Published value
IRS Overpayment Interest Rate — Corporate at a glance
- Current rate
- 6% 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 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).
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Effective-date history
| Effective date | Rate | Basis |
|---|---|---|
| October 1, 2026 | 6% | Published |
| 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 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 Overpayment Interest Rate — Corporate.” StatuteRates.com. Accessed today. https://statuterates.com/rates/irs-overpayment-corporate/ Rate recorded under 26 U.S.C. §6621, effective October 1, 2026.