What are past and current interest and estimate penalty rates?
Current and future interest and estimate penalty rates
- The current rate (valid from January 1, 2007 to June
30, 2008) is 8%.
- The future rate (valid from July 1, 2008 to December 31, 2008)
will be 7%.
Previous interest and estimate penalty rates
| From |
To |
The rate was: |
| January 1, 2007 |
June 30, 2008 |
8% |
| July 1, 2006 |
December 31, 2006 |
7% |
| January 1, 2006 |
June 30, 2006 |
6% |
| July 1, 2005 |
December 31, 2005 |
5% |
| July 1, 2004 |
June 30, 2005 |
4% |
| July 1, 2003 |
June 30, 2004 |
5% |
| July 1, 2002 |
June 30, 2003 |
6% |
| January 1, 2002 |
June 30, 2002 |
7% |
| January 1, 2001 |
December 31, 2001 |
9% |
| January 1, 2000 |
December 31, 2000 |
8% |
| July 1, 1999 |
December 31, 1999 |
7% |
| January 1, 1999 |
June 30, 1999 |
8% |
| July 1, 1995 |
December 31, 1998 |
9% |
| January 1, 1995 |
June 30, 1995 |
8% |
| July 1, 1993 |
December 31, 1994 |
7% |
| January 1, 1993 |
June 30, 1993 |
8% |
| July 1, 1992 |
December 31, 1992 |
9% |
| July 1, 1991 |
June 30, 1992 |
10% |
| January 1, 1990 |
June 30, 1991 |
11% |
| July 1, 1989 |
December 31, 1989 |
12% |
| October 1, 1988 |
June 30, 1989 |
11% |
| April 1, 1988 |
September 30, 1988 |
10% |
| January 1, 1988 |
March 31, 1988 |
11% |
| October 1, 1987 |
December 31, 1987 |
10% |
| January 1, 1987 |
September 30, 1987 |
8% |
| July 1, 1986 |
December 31, 1986 |
9% |
| January 1, 1986 |
June 30, 1986 |
10% |
| July 1, 1985 |
December 31, 1985 |
11% |
| January 1, 1985 |
June 30, 1985 |
13% |
| July 1, 1983 |
December 31, 1984 |
11% |
| March 1, 1983 |
June 30, 1983 |
16% |
| January 1, 1983 |
February 28, 1983 |
14% |
| May 27, 1982 |
December 31, 1982 |
18% |
| January 1, 1976 |
May 26, 1982 |
12% |
| Before January 1, 1976 |
6% |
