Current and previous interest rates
This table lists the interest rates for the current month and past 24 years.
| Effective | Interest Rate (%) | ||||
|---|---|---|---|---|---|
| Overpayments | Underpayments | IFTA | |||
| From | To | General | Appeals | ||
| October 1, 2009 | December 31, 2009 | 0 | 2 | 5 | 3 |
| July 1, 2009 | September 30, 2009 | 0 | 3 | 6 | 3 |
| April 1, 2009 | June 30, 2009 | 1 | 4 | 7 | 3 |
| January 1, 2009 | March 31, 2009 | 1 | 4 | 7 | 4 |
| October 1, 2008 | December 31, 2008 | 2 | 5 | 8 | 5 |
| July 1, 2008 | September 30, 2008 | 2 | 5 | 8 | 5 |
| April 1, 2008 | June 30, 2008 | 3 | 6 | 9 | 6 |
| January 1, 2008 | March 31, 2008 | 3 | 6 | 9 | 6 |
| October 1, 2007 | December 31, 2007 | 3 | 6 | 9 | 7 |
| July 1, 2007 | September 30, 2007 | 3 | 6 | 9 | 7 |
| April 1, 2007 | June 30, 2007 | 3 | 6 | 9 | 7 |
| January 1, 2007 | March 31, 2007 | 3 | 6 | 9 | 7 |
| October 1, 2006 | December 31, 2006 | 3 | 6 | 9 | 7 |
| July 1, 2006 | September 30, 2006 | 3 | 6 | 9 | 6 |
| April 1, 2006 | June 30, 2006 | 3 | 5 | 8 | 6 |
| January 1, 2006 | March 31, 2006 | 3 | 5 | 8 | 5 |
| October 1, 2005 | December 31, 2005 | 2 | 4 | 7 | 5 |
| July 1, 2005 | September 30, 2005 | 2 | 4 | 7 | 5 |
| April 1, 2005 | June 30, 2005 | 2 | 4 | 7 | 5 |
| January 1, 2005 | March 31, 2005 | 2 | 4 | 7 | 5 |
| October 1, 2004 | December 31, 2004 | 2 | 4 | 7 | 5 |
| July 1, 2004 | September 30, 2004 | 2 | 4 | 7 | 4 |
| April 1, 2004 | June 30, 2004 | 3 | 5 | 8 | 5 |
| January 1, 2004 | March 31, 2004 | 3 | 5 | 8 | 5 |
| October 1, 2003 | December 31, 2003 | 3 | 5 | 8 | 5 |
| July 1, 2003 | September 30, 2003 | 3 | 5 | 8 | 6 |
| April 1, 2003 | June 30, 2003 | 3 | 5 | 8 | 5 |
| January 1, 2003 | March 31, 2003 | 3 | 5 | 8 | 5 |
| October 1, 2002 | December 31, 2002 | 2 | 4 | 7 | 5 |
| July 1, 2002 | September 30, 2002 | 2 | 4 | 7 | 5 |
| April 1, 2002 | June 30, 2002 | 2 | 4 | 7 | 4 |
| January 1, 2002 | March 31, 2002 | 3 | 5 | 8 | 5 |
| October 1, 2001 | December 31, 2001 | 4 | 6 | 9 | 7 |
| July 1, 2001 | September 30, 2001 | 5 | 7 | 10 | 7 |
| April 1, 2001 | June 30, 2001 | 6 | 8 | 11 | 8 |
| January 1, 2001 | March 31, 2001 | 6 | 8 | 11 | 8 |
| October 1, 2000 | December 31, 2000 | 6 | 8 | 11 | 8 |
| July 1, 2000 | September 30, 2000 | 5 | 7 | 10 | 8 |
| April 1, 2000 | June 30, 2000 | 5 | 7 | 10 | 8 |
| January 1, 2000 | March 31, 2000 | 4 | 6 | 9 | 7 |
| October 1, 1999 | December 31, 1999 | 4 | 6 | 9 | 7 |
| July 1, 1999 | September 30, 1999 | 5 | 7 | 10 | 7 |
| April 1, 1999 | June 30, 1999 | 5 | 7 | 10 | 7 |
| January 1, 1999 | March 31, 1999 | 5 | 7 | 10 | 7 |
| October 1, 1998 | December 31, 1998 | 5 | 7 | 10 | 8 |
| July 1, 1998 | September 30, 1998 | 5 | 7 | 10 | 7 |
| April 1, 1998 | June 30, 1998 | 4 | 6 | 9 | 6 |
| January 1, 1998 | March 31, 1998 | 3 | 5 | 8 | 5 |
| October 1, 1997 | December 31, 1997 | 3 | N/A | 8 | N/A |
| July 1, 1997 | September 30, 1997 | 3 | N/A | 8 | N/A |
| April 1, 1997 | June 30, 1997 | 3 | N/A | 8 | N/A |
| January 1, 1997 | March 31, 1997 | 4 | N/A | 9 | N/A |
| October 1, 1996 | December 31, 1996 | 7 | N/A | 7 | N/A |
| July 1, 1996 | September 30, 1996 | 7 | N/A | 7 | N/A |
| April 1, 1996 | June 30, 1996 | 8 | N/A | 8 | N/A |
| January 1, 1996 | March 31, 1996 | 8 | N/A | 8 | N/A |
| October 1, 1995 | December 31, 1995 | 8 | N/A | 8 | N/A |
| July 1, 1995 | September 30, 1995 | 10 | N/A | 10 | N/A |
| April 1, 1995 | June 30, 1995 | 9 | N/A | 9 | N/A |
| January 1, 1995 | March 31, 1995 | 7 | N/A | 7 | N/A |
| October 1, 1994 | December 31, 1994 | 8 | N/A | 8 | N/A |
| July 1, 1994 | September 30, 1994 | 7 | N/A | 7 | N/A |
| April 1, 1994 | June 30, 1994 | 6 | N/A | 6 | N/A |
| January 1, 1994 | March 31, 1994 | 6 | N/A | 6 | N/A |
| October 1, 1993 | December 31, 1993 | 6 | N/A | 6 | N/A |
| July 1, 1993 | September 30, 1993 | 6 | N/A | 6 | N/A |
| April 1, 1993 | June 30, 1993 | 7 | N/A | 7 | N/A |
| October 1, 1992 | March 31, 1993 | 7 | N/A | 7 | N/A |
| April 1, 1992 | September 30, 1992 | 8 | N/A | 8 | N/A |
| October 1, 1991 | March 31, 1992 | 10 | N/A | 10 | N/A |
| April 1, 1991 | September 30, 1991 | 13 | N/A | 13 | N/A |
| October 1, 1990 | March 31, 1991 | 15 | N/A | 15 | N/A |
| April 1, 1990 | September 30, 1990 | 14 | N/A | 14 | N/A |
| October 1, 1989 | March 31, 1989 | 14 | N/A | 14 | N/A |
| April 1, 1989 | September 30, 1989 | 12 | N/A | 12 | N/A |
| October 1, 1988 | March 31, 1989 | 11 | N/A | 11 | N/A |
| April 1, 1988 | September 30, 1988 | 10 | N/A | 10 | N/A |
| October 1, 1987 | March 31, 1988 | 10 | N/A | 10 | N/A |
| October 1, 1986 | September 30, 1987 | 10 | N/A | 10 | N/A |
| April 1, 1985 | September 30, 1986 | 11 | N/A | 11 | N/A |
| October 1, 1984 | March 31, 1985 | 14 | N/A | 14 | N/A |
| October 1, 1983 | September 30, 1984 | 11 | N/A | 11 | N/A |
| April 1, 1983 | September 30, 1983 | 12 | N/A | 12 | N/A |
