On September 11, 2025, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2026:
- Direct federal tax refund rate: 0.00% (previous year 0.75%)
- Interest on arrears/refunds: 4.0% (previous year 4.5%)
The rates include VAT, direct federal tax, withholding tax, tobacco tax, beer tax, automobile tax, mineral oil tax, tax on distilled spirits, customs duties, stamp duties, performance-related heavy vehicle tax, CO2 tax, incentive tax on volatile organic compounds and supplementary tax, supplementary tax for the purpose of minimum taxation of large multinational corporate groups and penalties under CO2 legislation.
The full overview is available here or the announcement is available here.
