Low-Income Housing Tax Credit:
Applicable Federal Rates
2011
December |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.20% |
.20% |
.20% |
.20% |
| Mid-term (>3 yrs <9 yrs) |
1.27% |
1.27% |
1.27% |
1.27% |
| Long-term (>9 yrs) |
2.80% |
2.78% |
2.77% |
2.76% |
November |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.19% |
.19% |
.19% |
.19% |
| Mid-term (>3 yrs <9 yrs) |
1.20% |
1.20% |
1.20% |
1.20% |
| Long-term (>9 yrs) |
2.67% |
2.65% |
2.64% |
2.64% |
October |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.16% |
.16% |
.16% |
.16% |
| Mid-term (>3 yrs <9 yrs) |
1.19% |
1.19% |
1.19% |
1.19% |
| Long-term (>9 yrs) |
2.95% |
2.93% |
2.92% |
2.91% |
September |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.26% |
.26% |
.26% |
.26% |
| Mid-term (>3 yrs <9 yrs) |
1.63% |
1.62% |
1.62% |
1.61% |
| Long-term (>9 yrs) |
3.57% |
3.54% |
3.52% |
3.51% |
August |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.32% |
.32% |
.32% |
.32% |
| Mid-term (>3 yrs <9 yrs) |
1.90% |
1.89% |
1.89% |
1.88% |
| Long-term (>9 yrs) |
3.86% |
3.82% |
3.80% |
3.79% |
| |
July |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.37% |
.37% |
.37% |
.37% |
| Mid-term (>3 yrs <9 yrs) |
2.00% |
1.99% |
1.99% |
1.98% |
| Long-term (>9 yrs) |
3.86% |
3.82% |
3.80% |
3.79% |
| |
June |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.46% |
.46% |
.46% |
.46% |
| Mid-term (>3 yrs <9 yrs) |
2.27% |
2.26% |
2.25% |
2.25% |
| Long-term (>9 yrs) |
4.05% |
4.01% |
3.99% |
3.98% |
| |
May |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.56% |
.56% |
.56% |
.56% |
| Mid-term (>3 yrs <9 yrs) |
2.44% |
2.43% |
2.42% |
2.42% |
| Long-term (>9 yrs) |
4.19% |
4.15% |
4.13% |
4.11% |
| |
April |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.55% |
.55% |
.55% |
.55% |
| Mid-term (>3 yrs <9 yrs) |
2.49% |
2.47% |
2.46% |
2.46% |
| Long-term (>9 yrs) |
4.25% |
4.21% |
4.19% |
4.17% |
| |
March |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.54% |
.54% |
.54% |
.54% |
| Mid-term (>3 yrs <9 yrs) |
2.44% |
2.43% |
2.42% |
2.42% |
| Long-term (>9 yrs) |
4.30% |
4.25% |
4.23% |
4.21% |
| |
February |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.51% |
.51% |
.51% |
.51% |
| Mid-term (>3 yrs <9 yrs) |
2.33% |
2.32% |
2.31% |
2.31% |
| Long-term (>9 yrs) |
4.15% |
4.11% |
4.09% |
4.08% |
| |
January |
| Period for Compounding |
Annual |
Semiannual |
Quarterly |
Monthly |
| Short-term (<3 yrs) |
.43% |
.43 % |
.43% |
.43% |
| Mid-term (>3 yrs <9 yrs) |
1.95% |
1.94% |
1.94% |
1.93% |
| Long-term (>9 yrs) |
3.88% |
3.84% |
3.82% |
3.81% |
| |