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Applicable Federal Rates

Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates, or AFRs, are regularly published as Revenue Rulings.

August 2014

 

Short-Term AFRs


Annual Semi-Annual Quarterly Monthly
AFR 0.36% 0.36% 0.36% 0.36%
110% AFR 0.40% 0.40% 0.40% 0.40%
120% AFR 0.43% 0.43% 0.43% 0.43%
130% AFR 0.47% 0.47% 0.47% 0.47%

Mid-Term AFRs


Annual Semi-Annual Quarterly Monthly
AFR 1.89% 1.88% 1.88% 1.87%
110% AFR 2.08% 2.07% 2.06% 2.06%
120% AFR 2.27% 2.26% 2.25% 2.25%
130% AFR 2.45% 2.44% 2.43% 2.43%
150% AFR 2.84% 2.82% 2.81% 2.80%
175% AFR 3.32% 3.29% 3.28% 3.27%

Long-Term AFRs


Annual Semi-Annual Quarterly Monthly
AFR 3.09% 3.07% 3.06% 3.05%
110% AFR 3.41% 3.38% 3.37% 3.36%
120% AFR 3.71% 3.68% 3.66% 3.65%
130% AFR 4.03% 3.99% 3.97% 3.96%