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IRS: Interest Rates Decreasing for Q2 2026

Jennifer Weiss
By: Jennifer Weiss

About the Author

Jennifer keeps readers current on Payroll news, covering topics such as employment taxes, fringe benefits and the Fair Labor Standards Act. She brings over 20 years of experience to the HRMorning staff.

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Last Updated: March 17, 2026
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Interest rates for the second quarter will drop, the IRS recently announced.

According to Revenue Ruling 2026-5, the rates for April, May and June of 2026 will be:

  • Overpayments — 6% (down from 7%)
  • Corporate overpayments — 5% (down from 6%)
  • Corporate overpayments, for the portion exceeding $10,000 — 3.5% (down from 4.5%)
  • Underpayments — 6% (down from 7%), and
  • Large corporate underpayments — 8% (down from 9%).
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