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Indiana Department of Revenue

DOR > Business Tax > Indiana Department of Revenue Interest Rates Indiana Department of Revenue Interest Rates

Interest is assessed on amounts due to the Indiana Department of Revenue which are not timely paid (delinquency payments). Interest is paid on certain overpayments/refunds, and is based on the average investment yield on state money for the state's previous fiscal year, rounded to the nearest whole number.

The following table shows the interest rates used from tax year 1950 through 2009. You may also view Departmental Notice #3 for more information.

Year Overpayments/Refunds Delinquency Payments
1950 - 1977 6% 6%
1978 - 1980 8% 8%
1981 12% 12%
1982 17% 17%
1983 13% 13%
1984 - 1985 12% 12%
1986 10% 10%
1987 8% 8%
1988 9% 9%
1989 - 1991 10% 10%
1992 8% 8%
1993 - 1994 7% 7%
1995 4% 6%
1996 - 2000 5% 7%
2001 - 2002 6% 8%
2003 4% 6%
2004 2% 4%
2005 1% 3%
2006 2% 4%
2007 (Jan. 1 to June 30) 3% 5%
2007 (July 1 to Dec. 31) 5% 5%
2008 7% 7%
2009 7% 7%
2010 4% 4%
2011 9% 9%
2012 4% 4%
2013 3% 3%