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Rates

Listed below are the current rates for the low-income housing tax credit industry. For historical information on the interest rates below, please follow any of the links to the left.

Applicable Percentages - September 2008

Applicable Percentages
Applicable Percentage Charts

The 4% rate (30% present value)

3.40%

The 9% rate (70% present value)

7.93%

Effective date: September 11, 2008. Click on the chart to the left to see historical charts of past trends and percentages.

Source: United States Internal Revenue Service

Applicable Federal Rates (AFR) - September 2008

Applicable Federal Rates
AFR Chart

Short-term Annual AFR

2.38%

Mid-term Annual AFR

3.46%

Long-term Annual AFR

4.58%

Effective date: September 11, 2008. Click on the chart to the left to see the previous year's trends.

Source: United States Internal Revenue Service

Other Federal Rates - September 2008

Other Federal Rates
Other Federal Rates Charts

Prime Rate

5.00%

Fannie Mae three month LIBOR

2.81%

Effective date: September 11, 2008. Click on the chart to the left to see the previous year's trends.

Rates are subject to change.