public-service · IRS quarterly interest rates
IRS Interest Rates for Tax Balances, Q4 2026
The IRS sets quarterly interest rates for underpayments and overpayments; here is the published Q4 2026 rate table and its IRB citation.
In this article
Updated: Sources: 1
Start here
What matters now
- IRS publishes interest rates quarterly for underpayment and overpayment balances.
- Q4 2026 non-corporate overpayment rate is 7%; corporate overpayment rate is 6%.
- Underpayment rate is 7%; large corporate underpayment (LCU) rate is 9%.
- GATT rate (corp overpayments over $10,000) is 4.5%; IRC 6603 deposit rate is 4%.
- Rates are cited to Internal Revenue Bulletin 2026-36.
The IRS sets and publishes current and prior years’ interest rates every quarter for individuals and businesses to calculate interest on underpayment and overpayment balances. For the fourth quarter of 2026, the published rates are non-corporate overpayment 7%, corporate overpayment 6%, underpayment 7%, GATT 4.5%, large corporate underpayment 9%, and IRC 6603 deposit 4%, cited to Internal Revenue Bulletin 2026-36 (irs.gov/payments/quarterly-interest-rates).
This original record-reading guide is a general reading aid, not cited evidence. It does not depict a source record; the article text and source links provide the facts.
Key points
- The IRS “sets and publishes current and prior years interest rates quarterly for individuals and businesses to calculate interest on underpayment and overpayment balances” (irs.gov/payments/quarterly-interest-rates).
- The specific Q4 2026 figures — non-corporate and corporate overpayment, underpayment, GATT, large corporate underpayment, and IRC 6603 deposit rates — are listed in the rate table below.
- Rates are cited to Internal Revenue Bulletin 2026-36.
Quarterly rate publication
As noted above, the IRS updates these rates every quarter. This means the rate that applies to a given balance depends on which quarter it falls in, and the IRS keeps a record of past quarters’ rates alongside the current one on the same page (irs.gov/payments/quarterly-interest-rates).
Q4 2026 rate table
Per the IRS’s own listing, cited to Internal Revenue Bulletin 2026-36 (irs.gov/payments/quarterly-interest-rates), the rates are:
- Non-corporate overpayment: 7%
- Corporate overpayment: 6%
- Underpayment (corporate and non-corporate): 7%
- GATT (corporate overpayment exceeding $10,000): 4.5%
- Large corporate underpayment (LCU): 9%
- IRC 6603 deposit (federal short-term rate): 4%
(figures restated from irs.gov/payments/quarterly-interest-rates)
This quarter’s rate set is traceable to that same numbered bulletin. The IRS page itself records “Page Last Reviewed or Updated: 02-Sep-2026” (irs.gov/payments/quarterly-interest-rates).
What this article does not cover
This article states the published rate figures and their bulletin citation only. It does not explain how interest actually compounds on a specific taxpayer’s balance over time — that calculation depends on factors this rate table alone does not settle. It also does not cover penalty amounts, which the IRS tracks and publishes as a separate record from interest rates.