New Zealand Inland Revenue has issued an information release on the Taxation (Use of Money Interest Rates) Amendment Regulations 2025, providing that the use of money interest (UOMI) rates on underpayments and overpayments are as follows from 8 May 2025:

• Underpayments - 9.89%, down from 10.88%
• Overpayments - 3.27%, down from 4.30%

The prior rates applied from 16 January 2025.