summary
This bulletin informs all national banks, federal savings associations, and federal branches and agents of foreign banks of the fees and assessments charged by the Office of the Comptroller of the Currency (OCC) for the 2025 calendar year. Fees and assessments are effective January 1, 2025. 2025.
Notes for community banks
This notice applies to all national banks, federal savings associations, and federal branches and agents of foreign banks. 1
highlights
For calendar year 2025, the OCC will increase the marginal interest rate on the General Assessment Fee Schedule by 16% for assets over $40 billion. All other marginal interest rates have increased by 2.65 percent to account for inflation. The OCC would increase the asset limit used to calculate the bank levy in question from $40 billion to $250 billion. The OCC evaluates banks entering the federal banking system during the evaluation cycle. Under current policy, the OCC evaluates these new entrants on a pro-rata basis using call report information as of December 31 or June 30, depending on the date the bank enters the federal banking system. I will. Banks that entered the federal banking system during the period between evaluation cycles and have not previously filed a call report will be subject to pro-rated calculations for the lowest tier of the general evaluation fee schedule, as well as other evaluation categories in 12 C.F.R. Additional ratings will be evaluated. 8. The OCC adopted this policy to ensure that supervisory efforts and resources are allocated and coordinated when a bank is placed under OCC jurisdiction. This proration policy is consistent with the OCC’s refund policy for banks leaving the federal banking system. OCC will increase hourly rates for special inspections and investigations from $170 to $176. This increase is intended to ensure adequate recovery of costs associated with conducting special inspections and investigations.
Semi-annual evaluation
See: 12 CFR 8, “Evaluation of Fees.”
In establishing its rating, the OCC may take into account the nature and scope of the activities of a national bank, federal savings association, or federal branch or agency of a foreign bank. The amount and type of assets held by a company. the financial and operating condition of the entity; and such other factors as the Comptroller of the Currency deems appropriate, as provided in 12 USC 16.
2025 evaluation schedule
From January 1, 2025,
Evaluations are due March 31st and September 30th, based on call report information as of December 31st and June 30th, respectively. This evaluation covers a six-month period beginning January 1st and July 1st, respectively. For example, an assessment due on March 31st covers the period from January 1st to June 30th. The OCC will send an assessment request with the calculated assessment fee and draft the fee amount on March 31st and September 30th. OCC will file at least seven bills. You will be notified one business day in advance of the amount to be debited from your designated bank account. The bank is responsible for ensuring that the account is properly funded by the due date. OCC will charge interest on all payments received after the due date. The interest rate charged is the U.S. Treasury present value interest rate published quarterly in the Federal Register. The OCC evaluates banks entering the federal banking system during the evaluation cycle. Under current policy, the OCC evaluates these new entrants on a pro-rated basis using call report information as of December 31 or June 30, depending on the date the bank entered the federal banking system. I will do it. Banks that entered the federal banking system during the period between evaluation cycles and have not previously filed a call report will be subject to pro-rated calculations for the lowest tier of the general evaluation fee schedule, as well as other evaluation categories in 12 C.F.R. Additional valuations paid will be assessed. 8. The OCC adopted this policy to ensure that supervisory efforts and resources are allocated and coordinated once a bank is placed under OCC jurisdiction. This proration policy is consistent with the OCC’s refund policy for banks that leave the federal banking system during the first half of the evaluation cycle. Banks that cease to be supervised by the OCC before December 31, 2024 or June 30, 2025 will not be subject to semiannual assessments for periods beginning January 1 or July 1, respectively. Banks that leave the federal banking system after December 31, 2024 or June 30, 2025, and before March 31, 2025 or September 30, 2025, respectively, will receive a refund in the second half of the semi-annual assessment. will receive. Banks leaving the federal banking system after March 31, 2025 or September 30, 2025, respectively, will be subject to semi-annual evaluations during the evaluation period.
The OCC’s evaluation schedule continues to include additional charges for banks that require increased supervisory resources. This surcharge ensures that fees reflect the increased supervisory costs applicable to banks rated 3, 4, or 5 under the Uniform Financial Institution Rating System. The surcharge will be determined in parallel with the asset-based valuation on December 31, 2024 and June 30, 2025. Rating changes after December 31, 2024 and June 30, 2025 will be reflected in subsequent evaluation periods. . This surcharge applies to all elements of a bank’s valuation, including book assets, assets under management (for independent trust national banks/federal savings associations), and attributable receivables (for independent credit card national banks/federal savings associations). Applies. Banks subject to the levy are subject to a general valuation (based on the bank’s book assets up to $250 billion) and an independent trust national bank/federal savings association valuation or an independent credit card national bank/federal savings association valuation. Calculate the surcharge by multiplying the total amount. The rating is 50 percent for 3 rated banks and 100 percent for 4 rated and 5 rated banks.
OCC continues to lower ratings of non-lead banks by 12 percent. A non-lead bank for this purpose is not the largest national bank, federal savings association, or federal branch or agency of a foreign bank that is controlled by a corporation that owns two or more national banks, based on total assets. refers to a bank. , a federal savings association, or a federal branch or agency of a foreign bank. Non-core banks within a company must multiply the calculated general valuation by 88 percent to recognize the non-core discount. The 12 percent discount applies to Independent Trust National Bank/Federal Savings Association ratings and Independent Trust National Bank/Federal Savings Association ratings and Independent Trust National Bank/Federal Savings Association and Independent Credit Card National Bank/Federal Savings Association ratings. does not apply to By definition, the association is not affiliated with a full-service bank.
The general examination fee will be borne by each bank. Independent Trust National Bank/Federal Savings Association pays a general appraisal fee and an Independent Trust National Bank/Federal Savings Association appraisal fee. National Bank/Federal Savings Association for Independent Credit Cards pays a general valuation fee and a National Bank/Federal Savings Association for Independent Credit Card valuation fee. Valuations are calculated using this bulletin schedule and then adjusted for any non-lead discounts or condition surcharges.
General evaluation fee schedule
Independent Trust National Bank/Federal Savings Association Appraisal Fee Schedule
National Bank/Federal Savings Association Valuation Fee Schedule for Independent Credit Cards
Hourly rate for inspections and investigations
Reference: 12 CFR 8.6, “Special Inspection and Investigation Fees”
Effective Date: Fees will apply for inspections and surveys starting January 1, 2025.
Fees: $176 per hour to recover the costs of performing special inspections and investigations as described in 12 CFR 8.6. Inspections of fiduciary activities of banks and related entities under 12 CFR 8.6(a)(1) are generally not subject to hourly fees.
Other fees
Certification requires upfront payment.
All requests for certification documents must be submitted electronically through OCC’s Freedom of Information Act portal. Advance payment required. All certificates will be sent electronically. No certificate copies, expedited service, or special treatment will be provided. Requests are processed on a first-come, first-served basis. For more information, please visit OCC’s Request a Certification Document page.
Detailed information
Please contact us at BankAssessments@occ.treas.gov or (202) 649-7946.
Minhai Tranlam
Deputy Inspector General of Management Office/Chief Executive Officer
