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What are previous and current interest and estimate penalty rates?

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Current interest rates

  • The current rate on personal income tax underpayments and overpayments, corporation underpayments, and estimate penalties is 3%.
  • The current rate on corporation overpayments is 0%.

Previous interest rates

From To Interest rate1 Corporation overpayment rate
July 1, 2012 December 31, 2013 3% 0%
January 1, 2012 June 30, 2012 4% 0%
July 1, 2011 December 31, 2011 3% 0%
January 1, 2011 June 30, 2011 4% 0%
January 1, 2010 December 31, 2010 4% 0%
July 1, 2009 December 31, 2009 5% 0%
January 1, 2009 June 30, 2009 5% 2%
July 1, 2008 December 31, 2008 7% 3%
January 1, 2007 June 30, 2008 8% 5%
July 1, 2006 December 31, 2006 7% 4%
January 1, 2006 June 30, 2006 6% 3%
July 1, 2005 December 31, 2005 5% 2%
July 1, 2004 June 30, 2005 4% 1%
July 1, 2003 June 30, 2004 5% 1%
July 1, 2002 June 30, 2003 6% 2%
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%  

1Personal income tax underpayment and overpayment, corporation underpayment, and estimate penalty rate.