Irs Interest Rates 2024 Individual. For individuals, the rate for overpayments and. The new irs interest rate charge on underpayments is 8%, except for large corporate underpayments, on which 10% interest is charged.

The irs’s announcement to keep interest rates unchanged for q3 2024 offers small businesses a stable reference point for their financial planning. Applicable federal rates (afrs) rulings.