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%