Low-Income Housing Tax Credit:
Interest Rates for Tax Credit Recapture
Interest Rates From Jan. 1, 1987 - Dec. 31, 1998
Interest Period |
Overpayment Rate |
Jan. 1, 1987—Mar. 31, 1987 |
8% |
Apr. 1, 1987—Jun. 30, 1987 |
8% |
Jul. 1, 1987—Sep. 30, 1987 |
8% |
Oct. 1, 1987—Dec. 31, 1987 |
9% |
Jan. 1, 1988—Mar. 31, 1988 |
10% |
Apr. 1, 1988—Jun. 30, 1988 |
9% |
Jul. 1, 1988—Sep. 30, 1988 |
9% |
Oct. 1, 1988—Dec. 31, 1988 |
10% |
Jan. 1, 1989—Mar. 31, 1989 |
10% |
Apr. 1, 1989—Jun. 30, 1989 |
11% |
Jul. 1, 1989—Sep. 30, 1989 |
11% |
Oct. 1, 1989—Dec. 31, 1989 |
10% |
Jan. 1, 1990—Mar. 31, 1990 |
10% |
Apr. 1, 1990—Jun. 30, 1990 |
10% |
Jul. 1, 1990—Sep. 30, 1990 |
10% |
Oct. 1, 1990—Dec. 31, 1990 |
10% |
Jan. 1, 1991—Mar. 31, 1991 |
10% |
Apr. 1, 1991—Jun. 30, 1991 |
9% |
Jul. 1, 1991—Sep. 30, 1991 |
9% |
Oct. 1, 1991—Dec. 31, 1991 |
9% |
Jan. 1, 1992—Mar. 31, 1992 |
8% |
Apr. 1, 1992—Jun. 30, 1992 |
7% |
Jul. 1, 1992—Sep. 30, 1992 |
7% |
Oct. 1, 1992—Dec. 31, 1992 |
6% |
Jan. 1, 1993—Mar. 31, 1993 |
6% |
Apr. 1, 1993—Jun. 30, 1993 |
6% |
Jul. 1, 1993—Sep. 30, 1993 |
6% |
Oct. 1, 1993—Dec. 31, 1993 |
6% |
Jan. 1, 1994—Mar. 31, 1994 |
6% |
Apr. 1, 1994—Jun. 30, 1994 |
6% |
Jul. 1, 1994—Sep. 30, 1994 |
7% |
Oct. 1, 1994—Dec. 31, 1994 |
8% |
Jan. 1, 1995—Mar. 31, 1995 |
8% |
Apr. 1, 1995—Jun. 30, 1995 |
9% |
Jul. 1, 1995—Sep. 30, 1995 |
8% |
Oct. 1, 1995—Dec. 31, 1995 |
8% |
Jan. 1, 1996—Mar. 31, 1996 |
8% |
Apr. 1, 1996—Jun. 30, 1996 |
7% |
Jul. 1, 1996—Sep. 30, 1996 |
8% |
Oct. 1, 1996—Dec. 31, 1996 |
8% |
Jan. 1, 1997—Mar. 31, 1997 |
8% |
Apr. 1, 1997—Jun. 30, 1997 |
8% |
Jul. 1, 1997—Sep. 30, 1997 |
8% |
Oct. 1, 1997—Dec. 31, 1997 |
8% |
Jan. 1, 1998—Mar. 31, 1998 |
8% |
Apr. 1, 1998—Jun. 30, 1998 |
7% |
Jul. 1, 1998—Sep. 30, 1998 |
7% |
Oct. 1, 1998—Dec. 31, 1998 |
7% |
Corporate and Non-Corporate Interest Rates From Jan. 1, 1999 to Present
Interest Period |
Corporate Overpayment Rate |
Non-Corporate Overpayment Rate |
Jan. 1, 1999—Mar. 31, 1999 |
6% |
7% |
Apr. 1, 1999—Jun. 30, 1999 |
7% |
8% |
Jul. 1, 1999—Sep. 30, 1999 |
7% |
8% |
Oct. 1, 1999—Dec. 31, 1999 |
7% |
8% |
Jan. 1, 2000—Mar. 31, 2000 |
7% |
8% |
Apr. 1, 2000—Jun. 30, 2000 |
8% |
9% |
Jul. 1, 2000—Sep. 30, 2000 |
8% |
9% |
Oct. 1, 2000—Dec. 31, 2000 |
8% |
9% |
Jan. 1, 2001—Mar. 31, 2001 |
8% |
9% |
Apr. 1, 2001—Jun. 30, 2001 |
7% |
8% |
Jul. 1, 2001—Sep. 30, 2001 |
6% |
7% |
Oct. 1, 2001—Dec. 31, 2001 |
6% |
7% |
Jan. 1, 2002—Mar. 31, 2002 |
5% |
6% |
Apr. 1, 2002—Jun. 30, 2002 |
5% |
6% |
Jul. 1, 2002—Sep. 30, 2002 |
5% |
6% |
Oct. 1, 2002—Dec. 31, 2002 |
5% |
6% |
Jan. 1, 2003—Mar. 31, 2003 |
4% |
5% |
Apr. 1, 2003—Jun. 30, 2003 |
4% |
5% |
Jul. 1, 2003—Sep. 30, 2003 |
4% |
5% |
Oct. 1, 2003—Dec. 31, 2003 |
3% |
4% |
Jan. 1, 2004—Mar. 31, 2004 |
3% |
4% |
Apr. 1, 2004—Jun. 30, 2004 |
4% |
5% |
Jul. 1, 2004—Sep. 30, 2004 |
3% |
4% |
Oct. 1, 2004—Dec. 31, 2004 |
4% |
5% |
Jan. 1, 2005—Mar. 31, 2005 |
4% |
5% |
Apr. 1, 2005—Jun. 30, 2005 |
5% |
6% |
Jul. 1, 2005—Sep. 30, 2005 |
5% |
6% |
Oct. 1, 2005—Dec. 31, 2005 |
6% |
7% |
Jan. 1, 2006—Mar. 31, 2006 |
6% |
7% |
Apr. 1, 2006—Jun. 30, 2006 |
6% |
7% |
Jul. 1, 2006—Sep. 30, 2006 |
7% |
8% |
Oct. 1, 2006—Dec. 31, 2006 |
7% |
8% |
Jan. 1, 2007—Mar. 31, 2007 |
7% |
8% |
Apr. 1, 2007—Jun. 30, 2007 |
7% |
8% |
Jul. 1, 2007—Sep. 30, 2007 |
7% |
8% |
Oct. 1, 2007—Dec. 31, 2007 |
7% |
8% |
Jan. 1, 2008—Mar. 31, 2008 |
6% |
7% |
Apr. 1, 2008—Jun. 31, 2008 |
5% |
6% |