christine ledure

master of advanced studies

in international taxation

2019 interest rates (canton of Geneva)

ICC credit interest*
(in favour of the taxpayer):              0.1%

ICC default interest **
(in favour of the State):                   2.6%

IFD credit interest *
(in favour of the taxpayer):              0%

IFD default interest**
(in favour of the State):                   3%

ICC compensatory interest***
(in favour of the taxpayer):              0.1%
(in favour of the State):                   2.6%


*   on amounts paid before due date

** on over-due payments

*** for cantonal/municipal taxes, only, calculated on the difference between installments actually paid and the final tax burden, for the period starting March 31, 2018 until the final tax bill (all intermediary payments will be taken into consideration)

ICC Interest rates since 1995

IFD Interest rates since 1995