Skip to the answer
irs-payment-plan.com, a private tax help serviceTalk to a tax pro 866-627-6913
Menu

Monthly cost

Set up a plan

Can’t pay

State plans

Read my IRS letter

Call 866-627-6913

IRS Interest Rate 2026 and Every Quarter Since 2000

The 2026 IRS interest rate is 7% a year for individuals who owe tax, in the fourth quarter of 2026, which covers October to December. It comes from Revenue Ruling 2026-15. Every quarter, the rate equals the federal short-term rate plus 3 points, with daily compounding.

What does a plan cost each month? See the amount in the calculator

For individuals who owe
7%
Refunds paid to individuals
7%
Refunds paid to corporations
6%
Corporate refunds over $10,000
4.5%
Corporations owing over $100,000
9%

How has the IRS interest rate changed since 2000?

Individuals who owe have seen their rate range from 3% at the lowest to 9% at the highest since 2000. The rate stayed at 3% or 4% from 2009 through 2017 and it was at those levels in 2020 and 2021 as well. It rose to 8% from late 2023 through 2024.

IRS interest rates for every quarter since 2000

The most recent quarter appears first. The first rate column covers unpaid individual tax, including any payment plan balance.

IRS interest rates for the last 12 quarters
QuarterIndividuals who oweRefunds, individualsRefunds, corporationsCorporate refunds above $10,000Corporations owing over $100,000IRS source
2026 Q47%7%6%4.5%9%IRB 2026-36
2026 Q37%7%6%4.5%9%IRB 2026-22
2026 Q26%6%5%3.5%8%IRB 2026-8
2026 Q17%7%6%4.5%9%IRB 2025-48
2025 Q47%7%6%4.5%9%IRB 2025-37
2025 Q37%7%6%4.5%9%IRB 2025-23
2025 Q27%7%6%4.5%9%IRB 2025-13
2025 Q17%7%6%4.5%9%IRB 2024-49
2024 Q48%8%7%5.5%10%IRB 2024-37
2024 Q38%8%7%5.5%10%IRB 2024-24
2024 Q28%8%7%5.5%10%IRB 2024-10
2024 Q18%8%7%5.5%10%IRB 2023-49
Every quarter, from 2000 Q1 through 2023 Q4
IRS interest rates by quarter, 2000 Q1 to 2023 Q4
QuarterIndividuals who oweRefunds, individualsRefunds, corporationsCorporate refunds above $10,000Corporations owing over $100,000IRS source
2023 Q48%8%7%5.5%10%IRB 2023-37
2023 Q37%7%6%4.5%9%IRB 2023-23
2023 Q27%7%6%4.5%9%IRB 2023-9
2023 Q17%7%6%4.5%9%IRB 2022-51
2022 Q46%6%5%3.5%8%IRB 2022-35
2022 Q35%5%4%2.5%7%IRB 2022-23
2022 Q24%4%3%1.5%6%IRB 2022-10
2022 Q13%3%2%0.5%5%IRB 2021-50
2021 Q43%3%2%0.5%5%IRB 2021-37
2021 Q33%3%2%0.5%5%IRB 2021-25
2021 Q23%3%2%0.5%5%IRB 2021-12
2021 Q13%3%2%0.5%5%IRB 2020-52
2020 Q43%3%2%0.5%5%IRB 2020-39
2020 Q33%3%2%0.5%5%IRB 2020-26
2020 Q25%5%4%2.5%7%IRB 2020-12
2020 Q15%5%4%2.5%7%IRB 2019-52
2019 Q45%5%4%2.5%7%IRB 2019-38
2019 Q35%5%4%2.5%7%IRB 2019-26
2019 Q26%6%5%3.5%8%IRB 2019-11
2019 Q16%6%5%3.5%8%IRB 2018-51
2018 Q45%5%4%2.5%7%IRB 2018-39
2018 Q35%5%4%2.5%7%IRB 2018-26
2018 Q25%5%4%2.5%7%IRB 2018-13
2018 Q14%4%3%1.5%6%IRB 2017-52
2017 Q44%4%3%1.5%6%IRB 2017-39
2017 Q34%4%3%1.5%6%IRB 2017-26
2017 Q24%4%3%1.5%6%IRB 2017-12
2017 Q14%4%3%1.5%6%IRB 2016-51
2016 Q44%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2016 Q34%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2016 Q24%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2016 Q13%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2015 Q43%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2015 Q33%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2015 Q23%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2015 Q13%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2014 Q43%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2014 Q33%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2014 Q23%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2014 Q13%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2013 Q43%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2013 Q33%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2013 Q23%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2013 Q13%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2012 Q43%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2012 Q33%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2012 Q23%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2012 Q13%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2011 Q43%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2011 Q34%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2011 Q24%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2011 Q13%3%2%0.5%5%Rev. Rul. 2026-15 cumulative table
2010 Q44%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2010 Q34%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2010 Q24%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2010 Q14%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2009 Q44%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2009 Q34%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2009 Q24%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2009 Q15%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2008 Q46%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2008 Q35%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2008 Q26%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2008 Q17%7%6%4.5%9%Rev. Rul. 2026-15 cumulative table
2007 Q48%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table
2007 Q38%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table
2007 Q28%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table
2007 Q18%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table
2006 Q48%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table
2006 Q38%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table
2006 Q27%7%6%4.5%9%Rev. Rul. 2026-15 cumulative table
2006 Q17%7%6%4.5%9%Rev. Rul. 2026-15 cumulative table
2005 Q47%7%6%4.5%9%Rev. Rul. 2026-15 cumulative table
2005 Q36%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2005 Q26%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2005 Q15%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2004 Q45%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2004 Q34%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2004 Q25%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2004 Q14%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2003 Q44%4%3%1.5%6%Rev. Rul. 2026-15 cumulative table
2003 Q35%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2003 Q25%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2003 Q15%5%4%2.5%7%Rev. Rul. 2026-15 cumulative table
2002 Q46%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2002 Q36%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2002 Q26%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2002 Q16%6%5%3.5%8%Rev. Rul. 2026-15 cumulative table
2001 Q47%7%6%4.5%9%Rev. Rul. 2026-15 cumulative table
2001 Q37%7%6%4.5%9%Rev. Rul. 2026-15 cumulative table
2001 Q28%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table
2001 Q19%9%8%6.5%11%Rev. Rul. 2026-15 cumulative table
2000 Q49%9%8%6.5%11%Rev. Rul. 2026-15 cumulative table
2000 Q39%9%8%6.5%11%Rev. Rul. 2026-15 cumulative table
2000 Q29%9%8%6.5%11%Rev. Rul. 2026-15 cumulative table
2000 Q18%8%7%5.5%10%Rev. Rul. 2026-15 cumulative table

Get a CSV file of the full table. Source: the IRS interest rate announcements appear each quarter in the Internal Revenue Bulletin. The full series is covered by the cumulative tables in Rev. Rul. 2026-15.

A shelf of old ledgers beside a jar of coins and a desk lamp

How does the IRS set its interest rate each quarter?

Under Section 6621 in the tax code, every rate follows the federal short-term rate. Individuals have one rate for both sides: what you pay in interest on tax you owe and interest on a late refund from the IRS. Interest compounds daily under Section 6622, so each day charges interest on the prior day’s balance plus the interest already on it.

A new rate never applies to earlier periods. An unpaid balance is charged each quarter at the rate that applies to that quarter. A plan balance is charged the same rate and the IRS payment plan interest rate page works it out for you.

  • Individuals who owe and individuals owed a refund: 3 points on top of the federal short-term rate.
  • A corporation’s refund: plus 2 points and half a point on any amount over $10,000.
  • Corporations that owe more than $100,000: plus 5 points.

How much is IRS payment plan interest?

A payment plan carries the same rate. On a plan, the rate charged is the same 7% a year. If your filing was on time, a monthly late-payment penalty of 0.25% runs beside it. Use the IRS interest calculator to see the two amounts for your own balance. It applies this same rate.

Questions about the IRS rate

What is the IRS interest rate for 2026?

In the 2026 fourth quarter, individuals who owe pay 7% a year (October to December). Across 2026, the quarterly rates were 7% (Q1), 6% (Q2), 7% (Q3) and 7% (Q4).

Is there a new IRS payment plan in 2026?

No new kind of plan exists. The short-term and long-term plans both still apply, with no changes. You can see setup fees on the long-term plan page, while the quarterly rate listed in the table is what interest follows.

Does the IRS ever stop charging interest?

Interest stops only after the balance has been paid in full. Interest comes down only if the penalty that it was charged on is removed or in rare cases of delay by the IRS. The back taxes page tells you where to start when you have several years of unpaid tax.

Hands holding a phone on a call at a kitchen table, beside a notepad, a pen and a cup of coffee

Would you prefer to know what this rate costs you?

Together, your years, your balance and this rate allow a licensed tax pro to show you the cheapest plan. Or use the form and put in your number instead.

Call a licensed tax pro866-627-6913

Rather we call you? Leave your number.

Pressing the button means you accept phone calls and text messages at the number entered, including automated ones, concerning your tax balance. Agreeing is not a condition of buying.

· numbers synced