IRS Overpayment Interest Rate — Non-Corporate
United States What the IRS pays individuals on refunds/overpayments.
Published value
IRS Overpayment Interest Rate — Non-Corporate at a glance
- Current rate
- 7% per year
- Effective date
- July 1, 2026
- Controlling authority
- 26 U.S.C. §6621
- Rate basis
- Published value
- Source checked
- August 25, 2026
- Recorded history
- 39 data points
The non-corporate overpayment rate is the interest the IRS pays individual taxpayers when it holds an overpayment (for example, a delayed refund). It is set quarterly under §6621 and, for non-corporate taxpayers, equals the federal short-term rate plus 3 percentage points.
→ Calculate interest at this rate
Effective-date history
| Effective date | Rate | Basis |
|---|---|---|
| July 1, 2026 | 7% | Published |
| April 1, 2026 | 6% | Published |
| January 1, 2026 | 7% | Published |
| October 1, 2025 | 7% | Published |
| July 1, 2025 | 7% | Published |
| April 1, 2025 | 7% | Published |
| January 1, 2025 | 7% | Published |
| October 1, 2024 | 8% | Published |
| July 1, 2024 | 8% | Published |
| April 1, 2024 | 8% | Published |
| January 1, 2024 | 8% | Published |
| October 1, 2023 | 8% | Published |
| July 1, 2023 | 7% | Published |
| April 1, 2023 | 7% | Published |
| January 1, 2023 | 7% | Published |
| October 1, 2022 | 6% | Published |
| July 1, 2022 | 5% | Published |
| April 1, 2022 | 4% | Published |
| January 1, 2022 | 3% | Published |
| October 1, 2021 | 3% | Published |
| July 1, 2021 | 3% | Published |
| April 1, 2021 | 3% | Published |
| January 1, 2021 | 3% | Published |
| October 1, 2020 | 3% | Published |
| July 1, 2020 | 3% | Published |
| April 1, 2020 | 5% | Published |
| January 1, 2020 | 5% | Published |
| October 1, 2019 | 5% | Published |
| July 1, 2019 | 5% | Published |
| April 1, 2019 | 6% | Published |
| January 1, 2019 | 6% | Published |
| October 1, 2018 | 5% | Published |
| July 1, 2018 | 5% | Published |
| April 1, 2018 | 5% | Published |
| January 1, 2018 | 4% | Published |
| October 1, 2017 | 4% | Published |
| July 1, 2017 | 4% | Published |
| April 1, 2017 | 4% | Published |
| January 1, 2017 | 4% | Published |
Source & provenance
Observation recorded August 25, 2026 (02:50 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 — Non-Corporate.” StatuteRates.com. Accessed today. https://statuterates.com/rates/irs-overpayment-noncorporate/ Rate recorded under 26 U.S.C. §6621, effective July 1, 2026.