Prescribed interest rates for the calculation of Part XII.6 tax
This table provides the prescribed interest rates for the calculation of Part XII.6 tax.
The rates are for each month for the years 2014 to present.
| Month |
2024 |
2023 |
2022 |
2021 |
2020 |
2019 |
2018 |
2017 |
2016 |
2015 |
2014 |
|---|
| January |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
|---|
| February |
6% |
4% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
1% |
|---|
| March |
6% |
4% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
1% |
|---|
| April |
5% |
5% |
1% |
1% |
2% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| May |
5% |
5% |
1% |
1% |
2% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| June |
5% |
5% |
1% |
1% |
2% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| July |
5% |
5% |
2% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| August |
5% |
5% |
2% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| September |
5% |
5% |
2% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| October |
5% |
5% |
3% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| November |
5% |
5% |
3% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
| December |
5% |
5% |
3% |
1% |
1% |
2% |
2% |
1% |
1% |
1% |
1% |
|---|
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