Founders: The current UOMI rate is 8.97%
The taxpayer paying rate for underpayment use of money interest (UOMI) is currently 8.97% per annum, effective 16 January 2026, down from 9.89%. It is set by Order in Council and revised periodically.
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Provisional tax kicks in above $5,000 RIT; UOMI at 8.97% for 2026-27
Why this matters for founders
Founders whose first profitable year pushes RIT over $5,000 should plan cash for provisional instalments and avoid underestimating, since 10.96% UOMI is steep. If you qualify for the safe harbour (RIT under $60,000), pay in full by terminal tax day to sidestep interest entirely.
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