On December 1, the OCC announced its fee and assessment structure for 2026, maintaining the reduced rates implemented in September for banks and keeping the hourly fee for special examinations and investigations unchanged. OCC-regulated institutions will continue to experience decreased assessment rates; the agency is reducing the general assessment fee schedule by 30 percent for assets below $40 billion and 22 percent for assets above that. The OCC will be lowering rates for the independent trust and independent credit card assessment fee schedules by 22 percent for the September 30 semiannual assessment.

The OCC also stated that the hourly fee for special examinations and investigations will remain unchanged at $137 for 2026. The agency’s assessment schedule continues to include surcharges for banks requiring increased supervisory resources and a 12 percent discount for non-lead banks (as defined in the announcement). Assessments will be due March 31 and September 30, 2026, based on call report information as of December 31 and June 30, respectively, with interest charged on late payments at Treasury’s current value of funds rate.