On September 22, 2026, the Federal Tax Administration (FTA) published the (unchanged) reimbursement and late-payment interest rates for federal taxes, levies, and penalties effective in 2027.
Interest rates will remain unchanged for the 2027 calendar year:
- The interest rate on late payments and the interest rate on refunds remain at 4.00%.
- The interest rate on voluntary advance payments for direct federal income tax remains at 0.00%.
Since there are no changes for 2027, no amendment to the FDF Ordinance on Late-Payment and Interest Rates on Levies, Taxes, and Penalties (SR 631.014) is necessary.
The interest rates apply to value-added tax, federal direct tax, withholding tax, tobacco tax, beer tax, automobile tax, mineral oil tax, tax on distilled spirits, customs duties, stamp duties, the performance-based heavy-vehicle tax, the CO2 tax, the incentive tax on volatile organic compounds, the supplementary tax for the purpose of minimum taxation of large multinational corporate groups, and penalties under CO2 legislation.
The communication is available here.
