christine ledure

master of advanced studies

in international taxation

2019 interest rates (canton of Vaud)

ICC credit interest*
(in favour of the taxpayer):                                   0.125%

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

ICC default interest**
(in favour of the State):                                        3.5%

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

ICC compensatory interest***
(in favour of either the taxpayer
or the State):                                                       0.125%

 

*    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)