2024 interest rates – cantons of Vaud and Geneva
2024 interest rates – canton of Vaud
| ICC credit interest* (in favour of the taxpayer): |
0.325% |
| IFD credit interest* (in favour of the taxpayer): |
0% |
| ICC default interest** (in favour of the State): |
4.75% |
| IFD default interest** (in favour of the State): |
4% |
| ICC compensatory interest*** (in favour of either the taxpayer or the State): |
0.325% |
* on amounts paid before due date
** on over-due payments
*** for cantonal/municipal taxes, only, calculated on the difference between installments actually paid and the final tax burden, for the period starting March 31, 2023 until the final tax bill (all intermediary payments will be taken into consideration)
2023 interest rates – canton of Geneva
| ICC credit interest* (in favour of the taxpayer): |
0.5% |
| ICC default interest ** (in favour of the State): |
3% |
| IFD credit interest * (in favour of the taxpayer): |
0% |
| IFD default interest** (in favour of the State): |
4% |
| ICC compensatory interest*** (in favour of the taxpayer): (in favour of the State): |
0.5% 3% |
* on amounts paid before due date
** on over-due payments
*** for cantonal/municipal taxes, only, calculated on the difference between installments actually paid and the final tax burden, for the period starting March 31, 2023 until the final tax bill (all intermediary payments will be taken into consideration)