The Ministry of Economy modified the compensatory, punitive, and refund interest rates established under Law No. 11.683 and the Customs Code (Law No. 22.415) to adapt them to current economic conditions and maintain fiscal balance.
This is established by Resolution No. 823/2025, published today (25.06.2025) in the Official Gazette. According to the text, from July 1, 2025, the new monthly rates will be:
- Rate for returns, refunds and compensations: 0,50% monthly
- Compensatory interest: 2,75% monthly
- Punitive interest: 3,50% monthly
These rates cover, among others, articles 794, 797, 811, 838, 845 and 924 of the Customs Code, and articles 37, 52 and 179 of the Tax Procedure Law.
The resolution also establishes that, for For obligations whose maturity date occurred before July 1, the regimes in force in each corresponding period will apply. The regulation went into effect on the day of its publication, but will take effect on July 1, 2025, as previously stated.
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