RR-2025-18: Interest Rates for the Fourth Quarter of 2025

Revenue Ruling 2025-18: Interest rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning October 1, 2025, will be 7 percent for overpayments (6 percent in the case of a corporation), 7 percent for underpayments, and 9 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 4.5 percent.

Revenue Ruling 2025-18 will be in IRB: 2025-37, dated: September 08, 2025

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