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State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Interest Rates

PERIOD COMPOUND POINT DAYS/YEAR BASE UNDERPAYMENT RATE OVERPAYMENT RATE
BEGINNING ENDING ANNUAL DAILY ANNUAL DAILY
1/1/1985 6/30/1985   360 13% 0.0003611 13% 0.0003611
7/1/1985 12/31/1985   360 11% 0.0003056 11% 0.0003056
**INT THRU 12/31/1985 SS          
1/1/1986 6/30/1986   360 10% 0.0002778 10% 0.0002778
7/1/1986 12/31/1986   360 9% 0.0002500 9% 0.0002500
**INT THRU 12/31/1986 SS          
1/1/1987 3/31/1987   360 9% 0.0002500 8% 0.0002222
4/1/1987 9/30/1987   365 9% 0.0002466 8% 0.0002192
10/1/1987 12/31/1987   365 10% 0.0002740 9% 0.0002466
**INT THRU 12/31/1987 SS          
1/1/1988 3/31/1988   365 11% 0.0003014 10% 0.0002740
4/1/1988 6/30/1988   365 10% 0.0002740 9% 0.0002466
7/1/1988 9/30/1988   365 10% 0.0002732 9% 0.0002459
10/1/1988 12/31/1988   365 11% 0.0003005 10% 0.0002732
**INT THRU 12/31/1988 SS          
1/1/1989 3/31/1989   365 11% 0.0003014 10% 0.0002740
4/1/1989 9/30/1989   365 12% 0.0003288 11% 0.0003014
10/1/1989 12/31/1989   365 11% 0.0003014 10% 0.0002740
**INT THRU 12/31/1989 SS          
1/1/1990 12/31/1990   365 11% 0.0003014 10% 0.0002740
**INT THRU 12/31/1990 SS          
1/1/1991 3/31/1991   365 11% 0.0003014 10% 0.0002740
4/1/1991 12/31/1991   365 10% 0.0002740 9% 0.0002466
**INT THRU 12/31/1991 SS          
1/1/1992 3/31/1992   365 9% 0.0002459 8% 0.0002186
4/1/1992 9/30/1992   365 8% 0.0002186 7% 0.0001913
10/1/1992 12/31/1992   365 7% 0.0001913 6% 0.0001639
**INT THRU 12/31/1992 SS          
1/1/1993 12/31/1993   365 7% 0.0001918 6% 0.0001644
**INT THRU 12/31/1993 SS          
1/1/1994 6/30/1994   365 7% 0.0001918 6% 0.0001644
7/1/1994 9/30/1994   365 8% 0.0002192 7% 0.0001918
10/1/1994 12/31/1994   365 9% 0.0002466 8% 0.0002192
**INT THRU 12/31/1994 SS          
1/1/1995 3/31/1995   365 9% 0.0002466 8% 0.0002192
4/1/1995 6/30/1995   365 10% 0.0002740 9% 0.0002466
7/1/1995 12/31/1995   365 9% 0.0002466 8% 0.0002192
**INT THRU 12/31/1995 SS          
1/1/1996 3/31/1996   365 9% 0.0002459 8% 0.0002186
4/1/1996 6/30/1996   365 8% 0.0002186 7% 0.0001913
7/1/1996 12/31/1996   365 9% 0.0002459 8% 0.0002186
**INT THRU 12/31/1996 SS          
1/1/1997 12/31/1997   365 9% 0.0002466 8% 0.0002192
**INT THRU 12/31/1997 SS          
1/1/1998 3/31/1998   365 9% 0.0002466 8% 0.0002192
4/1/1998 12/31/1998   365 8% 0.0002192 7% 0.0001918
**INT THRU 12/31/1998 SS          
1/1/1999 3/31/1999   365 7% 0.0001918 6% 0.0001644
4/1/1999 9/30/1999   365 8% 0.0002192 7% 0.0001918
10/1/1999 12/31/1999   365 8% 0.0002192 8% 0.0002192
**INT THRU 12/31/1999 SS          
1/1/2000 3/31/2000   365 8% 0.0002186 8% 0.0002186
4/1/2000 12/31/2000   365 9% 0.0002459 9% 0.0002459
**INT THRU 12/31/2000 SS          
1/1/2001 3/31/2001   365 9% 0.0002466 9% 0.0002466
4/1/2001 6/30/2001   365 8% 0.0002192 8% 0.0002192
7/1/2001 12/31/2001   365 7% 0.0001918 7% 0.0001918
**INT THRU 12/31/2001 SS          
1/1/2002 12/31/2002   365 6% 0.0001644 6% 0.0001644
**INT THRU 12/31/2002 SS          
1/1/2003 9/30/2003   365 5% 0.0001370 5% 0.0001370
10/1/2003 12/31/2003   365 4% 0.0001096 4% 0.0001096
**INT THRU 12/31/2003 SS          
1/1/2004 3/31/2004   366 4% 0.0001093 4% 0.0001093
4/1/2004 6/30/2004   366 5% 0.0001366 5% 0.0001366
7/1/2004 9/30/2004   366 4% 0.0001093 4% 0.0001093
10/1/2004 12/31/2004   366 5% 0.0001366 5% 0.0001366
**INT THRU   SS          
1/1/2005 3/31/2005   365 5% 0.0001370 5% 0.0001370
4/1/2005 9/30/2005   365 6% 0.0001644 6% 0.0001644
10/1/2005 12/31/2005   365 7% 0.0001918 7% 0.0001918
**INT THRU   SS          
1/1/2006 6/30/2006   365 7% 0.0001918 7% 0.0001918
7/1/2006 12/31/2006   365 8% 0.0002192 8% 0.0002192
**INT THRU   SS          
1/1/2007 12/31/2007   365 8% 0.0002192 8% 0.0002192
**INT THRU   SS          
1/1/2008 3/31/2008   366 7% 0.0001913 7% 0.0001913
4/1/2008 6/30/2008   366 6% 0.0001639 6% 0.0001639
7/1/2008 9/30/2008   366 5% 0.0001366 5% 0.0001366
10/1/2008 12/31/2008   366 6% 0.0001639 6% 0.0001639
**INT THRU   SS          
1/1/2009 3/31/2009   365 5% 0.0001370 5% 0.0001370
4/1/2009 12/31/2009   365 4% 0.0001096 4% 0.0001096
**INT THRU   SS          
1/1/2010 12/31/2010   365 4% 0.0001096   4% 0.0001096
**INT THRU         SS          
1/1/2011 3/31/2011   365 3% 0.0000822 3% 0.0000822
4/1/2011 9/30/2011   365 4% 0.0001096 4% 0.0001096
10/1/2011 12/31/2011   365 3% 0.0000822 3% 0.0000822
**INT THRU         SS          
1/1/2012 3/31/2012   366 3% 0.0000820 3% 0.0000820
4/1/2012 6/30/2012   366 3% 0.0000820 3% 0.0000820
7/1/2012 9/30/2012   366 3% 0.0000820 3% 0.0000820
10/1/2012 12/31/2012   366 3% 0.0000820 3% 0.0000820
**INT THRU         SS          
1/1/2013 3/31/2013   365 3% 0.0000822 3% 0.0000822
4/1/2013 6/30/2013   365 3% 0.0000822 3% 0.0000822
7/1/2013 9/30/2013   365 3% 0.0000822 3% 0.0000822
10/1/2013 12/31/2013   365 3% 0.0000822 3% 0.0000822
**INT THRU   SS        

 

1/1/2014 3/31/2014   365 3% 0.0000822 3% 0.0000822
4/1/2014 6/30/2014   365 3% 0.0000822 3% 0.0000822
**INT THRU   SS