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Low-Income Housing Tax Credit Rates

The Internal Revenue Service each month publishes the credit percentages that apply to low-income housing tax credit buildings that are placed in service that month. There are two separate rates - one for 70% present value credit (PVC) and one for the 30% present value credit.  The maximum 70% rate is available for low-income new construction and substantial rehabilitation expenditures that aren't federally subsidized (e.g.; funded with tax-exempt bond proceeds or with below market federal loans).

The maximum 30% rate applies to acquisition expenditures and to federally subsidized low-income new construction or substantial rehabilitation expenditures for low-income buildings.


LIHTC Rates

70% PVC
30% PVC
September 2014 7.56% 3.24%
August 2014 7.57% 3.25%
July 2014 7.56% 3.24%
June 2014 7.58% 3.25%
May 2014 7.60% 3.26%
April 2014 7.59% 3.25%
March 2014 7.60% 3.26%
February 2014 7.64% 3.27%
January 2014 7.60% 3.26%
December 2013 7.57% 3.25%
November 2013 7.59% 3.25%
October 2013 7.63% 3.27%
September 2013 7.57% 3.24%
August 2013 7.55% 3.24%
July 2013 7.46 3.20
June 2013 7.39 3.17
May 2013 7.41 3.18
April 2013 7.43 3.19
March 2013 7.43 3.18
February 2013 7.40 3.17
January 2013 7.36 3.16
December 2012 7.38 3.16
November 2012 7.38 3.16
October 2012 7.38 3.16
September 2012 7.35 3.15
August 2012 7.36 3.15
July 2012 7.37 3.16
June 2012 7.43% 3.18%
May 2012 7.48% 3.21%
April 2012 7.44% 3.19%
March 2012 7.43% 3.18%
February 2012 7.42% 3.18%
January 2012 7.44% 3.19%
December 2011 7.47 3.20
November 2011 7.44% 3.19%
October 2011 7.48% 3.20%
September 2011 7.60% 3.26%
August 2011 7.66% 3.28%
July 2011 7.68 3.29
June 2011 7.73% 3.31%