The Pennsylvania Department of Revenue (DOR) announced that effective Jan. 1, 2026, through Dec. 31, 2026, the interest rate for both underpayments and overpayment of tax will be 7 percent, while the interest rate for all other tax overpayments will be 5 percent. [Pa. Dep’t of Revenue, 61 Pa. Code Section 4.2(a), 12/27/25 Pa. Bull.]
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