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Overdue Tax Rates

Year
Q1
Q2
Q3
Q4
2023
8%
9%
9%
9%
2022
5%
5%
6%
7%
2021
5%
5%
5%
5%
2020
6%
6%
5%
5%
2019
6%
6%
6%
6%
2018
5%
6%
6%
6%
2017
5%
5%
5%
5%
2016
5%
5%
5%
5%
2015
5%
5%
5%
5%
2014
5%
5%
5%
5%
2013
5%
5%
5%
6%
2012
5%
5%
5%
5%
2011
5%
5%
5%
5%
2010
5%
5%
5%
5%
2009
6%
5%
5%
5%
2008
8%
8%
7%
7%
2007
9%
9%
9%
9%
2006
7%
8%
8%
9%

Overpayment Rates

Year
Q1
Q2
Q3
Q4
2023
6%
7%
7%
7%
2022
3%
3%
4%
5%
2021
3%
3%
3%
3%
2020
4%
4%
3%
3%
2019
4%
4%
4%
4%
2018
3%
4%
4%
4%
2017
3%
3%
3%
3%
2016
3%
3%
3%
3%
2015
3%
3%
3%
3%
2014
3%
3%
3%
3%
2013
3%
3%
3%
4%
2012
3%
3%
3%
3%
2011
3%
3%
3%
3%
2010
3%
3%
3%
3%
2009
3%
3%
3%
3%
2008
6%
6%
5%
5%
2007
7%
7%
7%
7%
2006
5%
6%
6%
7%