Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.
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Historical Over and Under Payment Interest Rates
Historical Over and Under Payment Interest Rates
Interest Rates
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Annual rates of interest due on underpayments and overpayments for the historical periods listed.
The following annual and corresponding daily rates of interest are in effect and will accrue during these periods:
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Period Begins Period Ends Annual Rate Daily Rate July 1, 2016 December 31, 2016 4.4% 0.0001202 January 1, 2016 June 30, 2016 4.25% 0.0001161 July 1, 2015 December 31, 2015 4.25% 0.0001164 January 1, 2015 June 30, 2015 4.25% 0.0001164 July 1, 2014 December 31, 2014 4.25% 0.0001164 January 1, 2014 June 30, 2014 4.25% 0.0001164 July 1, 2013 December 31, 2013 4.25% 0.0001164 January 1, 2013 June 30, 2013 4.25% 0.0001164 July 1, 2012
December 31, 2012
4.25%
0.0001161
January 1, 2012
June 30, 2012
4.25%
0.0001161
July 1, 2011
December 31, 2011
4.25%
0.0001164
January 1, 2011
June 30, 2011
4.25%
0.0001164
July 1, 2010
December 31, 2010
4.25%
0.0001164
January 1, 2010
June 30, 2010
4.25%
0.0001164
July 1, 2009
December 31, 2009
4.7%
0.0001288
January 1, 2009
June 30, 2009
6.0%
0.0001644
July 1, 2008
December 31, 2008
7.9%
0.0002151
January 1, 2008
June 30, 2008
9.2%
0.0002514
July 1, 2007
December 31, 2007
9.25%
0.0002534
January 1, 2007
June 30, 2007
9.1%
0.0002493
July 1, 2006
December 31, 2006
8.2%
0.0002245
January 1, 2006
June 30, 2006
7.2%
0.0001973
July 1, 2005
December 31, 2005
6.2%
0.0001699
January 1, 2005
June 30, 2005
5.2%
0.0001428
July 1, 2004
December 31, 2004
5.0%
0.0001366
January 1, 2004
June 30, 2004
5.0%
0.0001366
July 1, 2003
December 31, 2003
5.4%
0.0001479
January 1, 2003
June 30, 2003
5.8%
0.0001589
July 1, 2002
December 31, 2002
6.0%
0.0001644
January 1, 2002
June 30, 2002
8.0%
0.0002192
July 1, 2001
December 31, 2001
10.1%
0.0002767
January 1, 2001
June 30, 2001
10.4%
0.0002849
July 1, 2000
December 31, 2000
9.5%
0.0002596
January 1, 2000
June 30, 2000
8.9%
0.0002432
July 1, 1999
December 31, 1999
8.8%
0.0002411
January 1, 1999
June 30, 1999
9.5%
0.0002603
July 1, 1998
December 31, 1998
9.5%
0.0002603
January 1, 1998
June 30, 1998
9.5%
0.0002603
July 1, 1997
December 31, 1997
9.3%
0.0002548
January 1, 1997
June 30, 1997
9.25%
0.0002534
July 1, 1996
December 31, 1996
9.5%
0.0002596
January 1, 1996
June 30, 1996
9.9%
0.0002705
July 1, 1995
December 31, 1995
9.5%
0.0002603
January 1, 1995
June 30, 1995
8.2%
0.0002247
July 1, 1994
December 31, 1994
7.0%
0.0001918
January 1, 1994
June 30, 1994
7.0%
0.0001918