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Interest Rates on Overpayments and Underpayments - Revenue Administrative Bulletins
Interest Rates on Overpayments and Underpayments - Revenue Administrative Bulletins
A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers. A Revenue Administrative Bulletin states the official position of the Department, has the status as precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the Bulletin. A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and Bulletins when relying on a Revenue Administrative Bulletin.
Interest Rate on Overpayments and Underpayments - Revenue Administrative Bulletins
The Department of Treasury establishes the annual rate of interest on underpayments and overpayments. The most current Interest Rate RAB will provide the most recent 10 years of interest rates. Historical interest rates can be viewed on the Historical Rates page.
| Number | Title |
| 2026-5 | Interest Rate (For Period: July 1, 2026 through December 31, 2026) |
| 2025-13 | Interest Rate (For Period: January 1, 2026 through June 30, 2026) |
| 2025-6 | Interest Rate (For Period: July 1, 2025 through December 31, 2025) |
| 2024-16 | Interest Rate (For Period: January 1, 2025 through June 30, 2025) |
| 2024-5 | Interest Rate (For Period: July 1, 2024 through December 31, 2024) |
| 2023-17 | Interest Rate (For Period: January 1, 2024 through June 30, 2024) |
| 2023-5 | Interest Rate (For Period: July 1, 2023 through December 31, 2023) |
| 2022-15 | Interest Rate (For Period: January 1, 2023 through June 30, 2023) |
| 2022-6 | Interest Rate (For Period: July 1, 2022 through December 31, 2022) |
| 2021-15 | Interest Rate (For Period: January 1, 2022 through June 30, 2022) |
| 2021-5 | Interest Rate (For Period: July 1, 2021 through December 31, 2021) |
| 2020-18 | Interest Rate (For Period: January 1, 2021 through June 30, 2021) |
| 2020-5 | Interest Rate (For Period: July 1, 2020 through December 31, 2020) |
| 2019-18 | Interest Rate (For Period: January 1, 2020 through June 30, 2020) |
| 2019-6 | Interest Rate (For Period: July 1, 2019 through December 31, 2019) |
| 2018-23 | Interest Rate (For Period: January 1, 2019 through June 30, 2019) |
| 2018-13 | Interest Rate (For Period: July 1, 2018 through December 31, 2018) |
| 2017-22 | Interest Rate (For Period: January 1, 2018 through June 30, 2018) |
| 2017-9 | Interest Rate (For Period: July 1, 2017 through December 31, 2017) |
| 2016-21 | Interest Rate (For Period: January 1, 2017 through June 30, 2017) |
| 2016-10 | Interest Rate (For Period: July 1, 2016 through December 31, 2016) |
| 2015-21 | Interest Rate (For Period: January 1, 2016 through June 30, 2016) |
| 2015-7 | Interest Rate (For Period: July 1, 2015 through December 31, 2015) |
| 2014-16 | Interest Rate (For Period: January 1, 2015 through June 30, 2015) |
| 2014-9 | Interest Rate (For Period: July 1, 2014 through December 31, 2014) |
| 2013-15 | Interest Rate (For Period: January 1, 2014 through June 30, 2014) |
| 2013-5 | Interest Rate (For Period: July 1, 2013 through December 31, 2013) |
| 2012-4 | Interest Rate (For Period: January 1, 2013 through June 30, 2013) |
| 2012-3 | Interest Rate (For Period: July 1, 2012 through December 31, 2012) |
| 2011-4 | Interest Rate (For Period: January 1, 2012 through June 30, 2012) |
| 2011-2 | Interest Rate (For Period: July 1, 2011 through December 31, 2011) |
| 2010-6 | Interest Rate (For Period: January 1, 2011 through June 30, 2011) |
| 2010-3 | Interest Rate (For Period: July 1, 2010 through December 31, 2010) |
| 2009-7 | Interest Rate (For Period: January 1, 2010 through June 30, 2010) |
| 2009-4 | Interest Rate (For Period: July 1, 2009 through December 31, 2009) |
| 2008-5 | Interest Rate (For Period: January 1, 2009 through June 30, 2009) |
| 2008-2 | Interest Rate (For Period: July 1, 2008 through December 31, 2008) |
| 2007-4 | Interest Rate (For Period: January 1, 2008 through June 30, 2008) |
| 2007-2 | Interest Rate (For Period: July 1, 2007 through December 31, 2007) |
| 2006-4 | Interest Rate (For Period: January 1, 2007 through June 30, 2007) |
| 2006-3 | Interest Rate (For Period: July 1, 2006 through December 31, 2006) |
| 2005-4 | Interest Rate (For Period: January 1, 2006 through June 30, 2006) |
| 2005-2 | Interest Rate (For Period: July 1, 2005 through December 31, 2005) |
| 2004-4 | Interest Rate (For Period: January 1, 2005 through June 30, 2005) |
| 2004-2 | Interest Rate (For Period: July 1, 2004 through December 31, 2004) |
| 2003-2 | Interest Rate (For Period: January 1, 2004 through June 30, 2004) |
| 2003-1 | Interest Rate (For Period: July 1, 2003 through December 31, 2003) |
| 2002-17 | Interest Rate (For Period: January 1, 2003 through June 30, 2003) |
| 2002-12 | Interest Rate (For Period: July 1, 2002 through December 31, 2002) |
| 2001-3 | Interest Rate (For Period: January 1, 2002 through June 30, 2002) |
| 2001-1 | Interest Rate (For Period: July 1, 2001 through December 31, 2001) |
| 2000-7 | Interest Rate (For Period: January 1, 2001 through June 30, 2001) |
| 2000-1 | Interest Rate (For Period: July 1, 2000 through December 31, 2000) |
| 1999-6 | Interest Rate (For Period: January 1, 2000 through June 30, 2000) |