美國國稅局（IRS）宣布，2025 年 7 月 1 日開始的季度利率將保持不變，美國利率將進行調降。美國每季度都會公布當季利率。
以下是新的利率完整列表：
- 個人退稅利率為 7%
- 公司退稅利率為 6%
- 公司退稅金額超過 10,000 美元部分稅率為 4.5%
- 個人與中小型企業欠稅利率為 7%
- 大型公司（資產超過 1,000 萬美元）欠稅利率為 9%
美國註冊會計師 羅霞 提醒您，雖然自 2025 年 1 月 1 日起利率有所下調，但 7% 的利率仍然偏高，請務必按時繳稅，以避免產生不必要的利息負擔。
資料來源:
https://www.irs.gov/newsroom/interest-rates-decrease-for-the-first-quarter-of-2025
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
The Internal Revenue Service (IRS) has announced that the interest rates for the third quarter of 2025, starting on July 1, 2025, will remain unchanged, reflecting a downward adjustment in U.S. interest rates. The IRS updates the applicable interest rates on a quarterly basis.
Below is the updated list of rates:
- Interest rate on individual tax refunds: 7%
- Interest rate on corporate tax refunds: 6%
- Interest rate on the portion of corporate refunds exceeding $10,000: 4.5%
- Interest rate on tax underpayments by individuals and small businesses: 7%
- Interest rate on tax underpayments by large corporations (assets over $10 million): 9%
USCPA Luo Xia reminds you that even with the rate reductions starting January 1, 2025, the 7% interest rate remains relatively high. To avoid unnecessary interest charges, please ensure timely tax payments.
Source of data:https://www.irs.gov/newsroom/interest-rates-decrease-for-the-first-quarter-of-2025
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)