Georgia Tax Changes - January 2025

Quick Look

Georgia Interest Rate Announcement for 2025

Key Information

  • Applicable Entity: Georgia Department of Revenue
  • Interest Rate for 2025:
    • 10.50% for interest-bearing refunds and past due taxes
    • Accrues monthly

Calculation Method

  • The interest rate is determined by:
    • The bank prime loan rate posted by the Board of Governors of the Federal Reserve System (statistical release H. 15)
    • Plus 3% to accrue monthly

Comparison with Previous Year

  • 2024 Interest Rate: 11.50%
Last updated: January 13, 2025
Detailed Look

Georgia General Administrative Provisions—Georgia announces lower interest rate for 2025.

The Georgia Department of Revenue has announced that the interest rate for interest-bearing refunds and past due taxes for the 2025calendar year will be 10.50% accruing monthly. The interest rate for refunds and past due taxes is pegged at a rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15, plus 3% to accrue monthly. In calendar year 2024, the interest rate was 11.50%. (Georgia Policy Bulletin ADMIN-2025-01, Ga. Dept. Rev.,01/01/2025.)

Last updated: January 13, 2025

Georgia General Administrative Provisions—Georgia announces lower interest rate for 2025.

The Georgia Department of Revenue has announced that the interest rate for interest-bearing refunds and past due taxes for the 2025calendar year will be 10.50% accruing monthly. The interest rate for refunds and past due taxes is pegged at a rate equal to the bank prime loan rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15, plus 3% to accrue monthly. In calendar year 2024, the interest rate was 11.50%. (Georgia Policy Bulletin ADMIN-2025-01, Ga. Dept. Rev.,01/01/2025.)