Table of Interest Rates
IRC 6621(a)(2) and (c)(1) Underpayment Rates
From January 1, 1990 – March 31, 2024
Date(a)(2) Underpayment Rates(c)(1) Underpayment Rates
January 1 – March 31, 20248%10%
October 1 – December 31, 20238%10%
July 1 – September 30, 20237%9%
April 1 – June 30, 20237%9%
January 1 – March 31, 20237%9%
October 1 - December 31, 20226%8%
July 1 – September 30, 20225%7%
April 1 – June 30, 20224%6%
January 1 - March 31, 20223%5%
October 1 - December 31, 20213%5%
July 1 – September 30, 20213%5%
April 1 - June 30, 20213%5%
January 1 – March 31, 20213%5%
October 1 – December 31, 20203%5%
July 1 – September 30, 20203%5%
April 1 - June 30, 20205%7%
January 1 – March 31, 20205%7%
October 1 – December 31, 20195%7%
July 1 – September 30, 20195%7%
April 1 – June 30, 20196%8%
January 1 – March 31, 20196%8%
October 1 – December 31, 20185%7%
July 1 – September 30, 20185%7%
April 1 – June 30, 20185%7%
January 1 – March 31, 20184%6%
October 1 – December 31, 20174%6%
July 1 – September 30, 20174%6%
April 1 – June 30, 20174%6%
January 1 – March 31, 20174%6%
October 1 – December 31, 20164%6%
July 1 – September 30, 20164%6%
April 1 – June 30, 20164%6%
January 1 – March 31, 20163%5%
October 1 – December 31, 20153%5%
July 1 – September 30, 20153%5%
April 1 – June 30, 20153%5%
January 1 – March 31, 20153%5%
October 1 – December 31, 20143%5%
July 1 – September 30, 20143%5%
April 1 – June 30, 20143%5%
January 1 – March 31, 20143%5%
October 1 – December 31, 20133%5%
July 1 – September 30, 20133%5%
April 1 – June 30, 20133%5%
January 1 – March 31, 20133%5%
October 1 – December 31, 20123%5%
July 1 – September 30, 20123%5%
April 1 – June 30, 20123%5%
January 1 – March 31, 20123%5%
October 1 – December 31, 20113%5%
July 1 – September 30, 20114%6%
April 1 – June 30, 20114%6%
January 1 – March 31, 20113%5%
October 1 – December 31, 20104%6%
July 1 – September 30, 20104%6%
April 1 – June 30, 20104%6%
January 1 – March 31, 20104%6%
October 1 – December 31, 20094%6%
July 1 – September 30, 20094%6%
April 1 – June 30, 20094%6%
January 1 – March 31, 20095%7%
October 1 – December 31, 20086%8%
July 1 – September 30, 20085%7%
April 1 – June 30, 20086%8%
January 1 – March 31, 20087%9%
October 1 – December 31, 20078%10%
July 1 – September 30, 20078%10%
April 1 – June 30, 20078%10%
January 1 – March 31, 20078%10%
October 1 – December 31. 20068%10%
July 1 – September 30, 20068%10%
April 1 – June 30, 20067%9%
January 1 – March 31, 20067%9%
October 1 – December 31, 20057%9%
July 1 – September 30, 20056%8%
April 1 – June 30, 20056%8%
January 1 – March 31, 20055%7%
October 1 – December 31, 20045%7%
July 1 – September 30, 20044%6%
April 1 – June 30, 20045%7%
January 1 – March 31, 20044%6%
October 1 – December 31, 20034%6%
July 1 – September 30, 20035%7%
April 1 – June 30, 20035%7%
January 1 – March 31, 20035%7%
October 1 – December 31, 20026%8%
July 1 – September 30, 20026%8%
April 1 – June 30, 20026%8%
January 1 – March 31, 20026%8%
October 1 – December 31, 20017%9%
July 1 – September 30, 20017%9%
April 1 – June 30, 20018%10%
January 1– March 31, 20019%11%
October 1 – December 31, 20009%11%
July 1 – September 30, 20009%11%
April 1 – June 30, 20009%11%
January 1 – March 31, 20008%10%
October 1 – December 31, 19998%10%
July 1 – September 30, 19998%10%
April 1 – June 30, 19998%10%
January 1 – March 31, 19997%9%
October 1 – December 31, 19988%10%
July 1 – September 30, 19988%10%
April 1 – June 30, 19988%10%
January 1 – March 31, 19989%11%
October 1 – December 31, 19979%11%
July 1 – September 30, 19979%11%
April 1 – June 30, 19979%11%
January 1 – March 31, 19979%11%
October 1 – December 31, 19969%11%
July 1 – September 30, 19969%11%
April 1 – June 30, 19968%10%
January 1 – March 31, 19969%11%
October 1 – December 31, 19959%11%
July 1 – September 30, 19959%11%
April 1 – June 30, 199510%12%
January 1 – March 31, 19959%11%
October 1 – December 31, 19949%11%
July 1 – September 30, 19948%10%
April 1 – June 30, 19947%9%
January 1 – March 31, 19947%9%
October 1 – December 31, 19937%9%
July 1 – September 30, 19937%9%
April 1 – June 30, 19937%9%
January 1 – March 31, 19937%9%
October 1 – December 31, 19927%9%
July 1 – September 30, 19928%10%
April 1 – June 30, 19928%10%
January 1 – March 31, 19929%11%
October 1 – December 31, 199110%12%
July 1 – September 30, 199110%12%
April 1 – June 30, 199110%12%
January 1 – March 31, 199111%13%
October 1 – December 31, 199011%N/A
July 1 – September 30, 199011%N/A
April 1  – June 30, 199011%N/A
January 1 – March 31, 199011%N/A