Interest rates remain the same for the fourth quarter of 2025

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IRS In Audio

Internal Revenue Service

74 episodes

1 day ago

Stay informed about the latest IRS news and updates in audio—without the hassle of digging through the website. IRS in Audio transforms official IRS announcements, policy changes, and tax-related guidance into easy-to-digest audio segments. Each episode provides accurate, timely audio information directly from the IRS, helping you stay compliant, save time, and avoid costly mistakes.

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Interest rates remain the same for the fourth quarter of 2025

IRS In Audio

2 minutes 5 seconds

2 months ago

Interest rates remain the same for the fourth quarter of 2025

Key points / rates (annual, compounded daily)

Individuals: 7% for overpayments and 7% for underpayments.
Corporations: 6% for overpayments; 7% for underpayments.
Portion of a corporate overpayment exceeding $10,000: 4.5%.
Large corporate underpayments: 9%.

Legal / calculation context

Interest rates are set quarterly under the Internal Revenue Code and are expressed as the federal short-term rate plus a statutory number of percentage points.

For most taxpayers (non‑corporate), overpayment/underpayment = federal short-term rate + 3 percentage points.
For corporations, underpayment = federal short-term rate + 3 percentage points; overpayment = federal short-term rate + 2 points; large corporate underpayments = federal short-term rate + 5 points; overpayment portion over $10,000 = +0.5 points.

These rates are computed from the federal short-term rate determined in July 2025.
Formal announcement of the rates appears in Revenue Ruling 2025-18 and will be published in Internal Revenue Bulletin 2025-37 (dated Sept. 8, 2025).