christine ledure

master of advanced studies

in international taxation

img-years

2020 interest rates (canton of Vaud)

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

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

0%
ICC default interest**
(in favour of the State):
‍3.5%
0% for the legal entities (from 1st March au 31st December 2020 – see our section COVID-19 – mesures fiscales)
IFD default interest**
(in favour of the State):
‍3% (from 1 January 2020 until 28 February 2020)
0% (from 1 March 2020 until 31 December 2020 – see our section COVID-19 – fiscal measures)
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, 2019 until the final tax bill (all intermediary payments will be taken into consideration)