2026 Figures > CRA Prescribed Rate 2026
CRA Prescribed Rate 2026
What is the CRA prescribed rate in 2026?
3% in Q4 2026 (3% in Q2, Q3 and Q4).
Verified on 2026-09-25 · official source
- A spousal loan set at the prescribed rate keeps that rate for its entire term.
- Interest must be paid by January 30 of the following year, or attribution rules apply.
Frequently Asked Questions
Does the prescribed rate change every quarter?
It is reviewed every quarter by the CRA.
Apply this figure to your client's file
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