The Federal Tax Administration’s interest rates for direct federal tax must be distinguished from the rates that apply to loans and advances. For tax year 2026, the standard federal late-payment and refund interest rate is 4.0%.

Late payment and refunds

If direct federal tax is paid late, interest is charged at 4.0%. The same 4.0% rate applies when the tax authority pays interest on a refund. These rates concern tax accounts and are not a statement about commercial borrowing costs.

Voluntary prepayments

Voluntary prepayments of direct federal tax receive no remuneration in 2026. The rate for prepayments is therefore 0.0%. Taxpayers should not assume that paying early produces an interest credit.

Comparison with 2025

The 2026 rates are lower than the previous-year figures: the late-payment and refund rate was 4.5% in 2025, while voluntary prepayments received 0.75%.

Practical takeaway: Apply the official 2026 rates to federal tax calculations, payment planning and refund expectations, and keep them separate from the interest rates for loans and advances.