NY - Underpayment Interest Rates

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New York Underpayment Interest Rates

Individual Rates

Year Qtr 1
1/01 - 3/31
Qtr 2
4/01 - 6/30
Qtr 3
7/01 - 9/30
Qtr 4
10/01 - 12/31
2014 7.5% % % %
2013 7.5% 7.5% 7.5% 7.5%
2012 7.5% 7.5% 7.5% 7.5%
2011 7.5% 7.5% 7.5% 7.5%
2010 7.5% 7.5% 7.5% 7.5%
2009 6% 6% 7.5% 7.5%
2008 8% 7% 6% 7%
2007 9% 9% 9% 9%
2006 8% 8% 9% 9%
2005 6% 7% 7% 8%
2004 6% 7% 6% 6%
2003 6% 6% 6% 6%
2002 6% 6% 6% 6%

Corporate Rates

Year Qtr 1
1/01 - 3/31
Qtr 2
4/01 - 6/30
Qtr 3
7/01 - 9/30
Qtr 4
10/01 - 12/31
2013 7.5% 7.5% 7.5% %
2012 7.5% 7.5% 7.5% 7.5%
2011 7.5% 8% 8% 7.5%
2010 8% 8% 8% 8%
2009 7% 6% 8% 8%
2008 9% 8% 7% 7%
2007 10% 10% 10% 10%
2006 9% 9% 10% 10%
2005 7% 8% 8% 9%
2004 6% 7% 6% 7%
2003 6% 7% 7% 6%
2002 6% 6% 6% 6%

Source: New York State Department of Taxation and Finance


For more information, see Federal Underpayment Interest Rates, which includes federal rates as well as links to other states.

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