The FTB has released the interest rates for the second half of 2025. For the period July 1, 2025, through December 31, 2025, the rates are:
- Personal underpayment/overpayment and corporate underpayment: 7%; and
- Corporate overpayment: 4%.
You can access historical rates at www.caltax.com/research/ftb-interest-rates/.
