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 2015 to present.
Month 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
January 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
February 4% 6% 4% 1% 1% 2% 2% 1% 1% 1% 1%
March 4% 6% 4% 1% 1% 2% 2% 1% 1% 1% 1%
April 4% 6% 5% 1% 1% 2% 2% 2% 1% 1% 1%
May 4% 6% 5% 1% 1% 2% 2% 2% 1% 1% 1%
June 4% 6% 5% 1% 1% 2% 2% 2% 1% 1% 1%
July 3% 5% 5% 2% 1% 1% 2% 2% 1% 1% 1%
August 3% 5% 5% 2% 1% 1% 2% 2% 1% 1% 1%
September 3% 5% 5% 2% 1% 1% 2% 2% 1% 1% 1%
October 3% 5% 5% 3% 1% 1% 2% 2% 1% 1% 1%
November 3% 5% 5% 3% 1% 1% 2% 2% 1% 1% 1%
December 3% 5% 5% 3% 1% 1% 2% 2% 1% 1% 1%

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2025-12-04