11 USC § 511 - Rate of interest on tax claims

---
identifier: "/us/usc/t11/s511"
source: "usc"
legal_status: "official_legal_evidence"
title: "11 USC § 511 - Rate of interest on tax claims"
title_number: 11
title_name: "BANKRUPTCY"
section_number: "511"
section_name: "Rate of interest on tax claims"
chapter_number: 5
chapter_name: "CREDITORS, THE DEBTOR, AND THE ESTATE"
subchapter_number: "I"
subchapter_name: "CREDITORS AND CLAIMS"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 109–8, title VII, § 704(a), Apr. 20, 2005, 119 Stat. 125.)"
---


# § 511. Rate of interest on tax claims

**(a)** If any provision of this title requires the payment of interest on a tax claim or on an administrative expense tax, or the payment of interest to enable a creditor to receive the present value of the allowed amount of a tax claim, the rate of interest shall be the rate determined under applicable nonbankruptcy law.

**(b)** In the case of taxes paid under a confirmed plan under this title, the rate of interest shall be determined as of the calendar month in which the plan is confirmed.

---

**Source Credit**: (Added Pub. L. 109–8, title VII, § 704(a), Apr. 20, 2005, 119 Stat. 125.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective 180 days after , and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see , set out as an Effective Date of 2005 Amendment note under .