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.
March 2019
Short-Term AFRs
Annual | Semi-Annual | Quarterly | Monthly | |
---|---|---|---|---|
AFR | 2.55% | 2.53% | 2.52% | 2.52% |
110% AFR | 2.80% | 2.78% | 2.77% | 2.76% |
120% AFR | 3.06% | 3.04% | 3.03% | 3.02% |
130% AFR | 3.32% | 3.29% | 3.28% | 3.27% |
Mid-Term AFRs
Annual | Semi-Annual | Quarterly | Monthly | |
---|---|---|---|---|
AFR | 2.59% | 2.57% | 2.56% | 2.56% |
110% AFR | 2.85% | 2.83% | 2.82% | 2.81% |
120% AFR | 3.10% | 3.08% | 3.07% | 3.06% |
130% AFR | 3.37% | 3.34% | 3.33% | 3.32% |
150% AFR | 3.90% | 3.86% | 3.84% | 3.83% |
175% AFR | 4.55% | 4.50% | 4.47% | 4.46% |
Long-Term AFRs
Annual | Semi-Annual | Quarterly | Monthly | |
---|---|---|---|---|
AFR | 2.91% | 2.89% | 2.88% | 2.87% |
110% AFR | 3.21% | 3.18% | 3.17% | 3.16% |
120% AFR | 3.50% | 3.47% | 3.46% | 3.45% |
130% AFR | 3.80% | 3.76% | 3.74% | 3.73% |