The State Secretary for Finance has set the flat rate of return in Box 3 for bank deposits and debt for the year 2025. For bank deposits, the flat rate of return is 1.37%. For debts, the flat rate of return is set at 2.70%. These yields retrospectively replace the yields of 1.44% and 2.61% set out in the Act until 1 January 2025.
Source: Ministry of Finance | decision | stcrt-2026-3708 | 23-02-2026