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Historical Over and Under Payment Interest Rates
Interest Rates
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:
Period Begins | Period Ends | Annual Rate | Daily Rate |
---|---|---|---|
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 |