Low-Income Housing Tax Credit Percentages
2021 |
30%
|
70%
|
December
|
||
November
|
||
October
|
||
September
|
||
August
|
||
July
|
||
June
|
||
May
|
||
April
|
3.14% | 7.33%** |
March
|
3.11%^ | 7.26%** |
February
|
3.10%^ | 7.23%** |
January
|
3.09%^ | 7.21%** |
2020 |
30%
|
70%
|
December
|
3.09% | 7.20%** |
November
|
3.08% | 7.18%** |
October
|
3.07% | 7.17%** |
September
|
3.07% | 7.15%** |
August
|
3.07% | 7.17%** |
July
|
3.08% | 7.18%** |
June
|
3.07% | 7.16%** |
May
|
3.08% | 7.20%** |
April
|
3.12% | 7.28%** |
March
|
3.17% | 7.40%** |
February
|
3.19% | 7.45%** |
January
|
3.18% | 7.43%** |
2019 |
30%
|
70%
|
December
|
3.19% | 7.43%** |
November
|
3.17% | 7.40%** |
October
|
3.17% | 7.39%** |
September
|
3.20% | 7.46%** |
August
|
3.21% | 7.48%** |
July
|
3.23% | 7.53%** |
June
|
3.25% | 7.59%** |
May
|
3.25% | 7.59%** |
April
|
3.27% | 7.63%** |
March
|
3.27% | 7.63%** |
February
|
3.27% | 7.64%** |
January
|
3.30% | 7.70%** |
2018 |
30%
|
70%
|
December
|
3.32% | 7.74%** |
November
|
3.31% | 7.72%** |
October
|
3.29% | 7.67%** |
September
|
3.29% | 7.68%** |
August
|
3.28% | 7.66%** |
July
|
3.29% | 7.68%** |
June
|
3.29% | 7.68%** |
May
|
3.28% | 7.65%** |
April
|
3.28% | 7.66%** |
March
|
3.27% | 7.63%** |
February
|
3.25% | 7.57%** |
January
|
3.24% | 7.55%** |
2017 |
30%
|
70%
|
December
|
3.23% | 7.55%** |
November
|
3.23% | 7.53%** |
October
|
3.21% | 7.50%** |
September
|
3.22% | 7.52%** |
August
|
3.22% | 7.52%** |
July
|
3.22% | 7.52%** |
June
|
3.23% | 7.53%** |
May
|
3.24% | 7.55%** |
April
|
3.24% | 7.57%** |
March
|
3.24% | 7.56%** |
February
|
3.24% | 7.56%** |
January
|
3.23% | 7.54%** |
2016 |
30%
|
70%
|
December
|
3.18% | 7.43%** |
November
|
3.17% | 7.39%** |
October
|
3.16% | 7.37** |
September
|
3.15% | 7.36%** |
August
|
3.15% | 7.35%** |
July
|
3.18% | 7.41%** |
June
|
3.18% | 7.42%** |
May
|
3.18% | 7.42%** |
April
|
3.18% | 7.42%** |
March
|
3.19% | 7.44%** |
February
|
3.22% | 7.51%** |
January
|
3.22% | 7.51%** |
2015 |
30%
|
70%**
|
December
|
3.21% | 7.49% |
November
|
3.20% | 7.48% |
October
|
3.21% | 7.49% |
September
|
3.22% | 7.51% |
August
|
3.23% | 7.53% |
July
|
3.22% | 7.52% |
June
|
3.20% | 7.47% |
May
|
3.19% | 7.44% |
April
|
3.21% | 7.48% |
March
|
3.18% | 7.42% |
February
|
3.20% | 7.47% |
January
|
3.22% | 7.51% |
2014 |
30%
|
70%*
|
December
|
3.22%
|
7.51%
|
November
|
3.24%
|
7.55%
|
October
|
3.23%
|
7.54%
|
September
|
3.24%
|
7.56%
|
August
|
3.25%
|
7.57%
|
July
|
3.24%
|
7.56%
|
June
|
3.25%
|
7.58%
|
May
|
3.26%
|
7.60%
|
April
|
3.25%
|
7.59%
|
March
|
3.26%
|
7.60%
|
February
|
3.27%
|
7.64%
|
January
|
3.26%
|
7.60%
|
2013 |
30%
|
70%*
|
December
|
3.25%
|
7.57%
|
November
|
3.25%
|
7.59%
|
October
|
3.27%
|
7.63%
|
September
|
3.24%
|
7.57%
|
August
|
3.24%
|
7.55%
|
July
|
3.20%
|
7.46%
|
June
|
3.17%
|
7.39%
|
May
|
3.18%
|
7.41%
|
April
|
3.19%
|
7.43%
|
March
|
3.18%
|
7.43%
|
February
|
3.17%
|
7.40%
|
January
|
3.16%
|
7.36%
|
2012 |
30%
|
70%*
|
December
|
3.16%
|
7.38%
|
November
|
3.16%
|
7.38%
|
October
|
3.16%
|
7.38%
|
September
|
3.15%
|
7.35%
|
August
|
3.15%
|
7.36%
|
July
|
3.16%
|
7.37%
|
June
|
3.18%
|
7.43%
|
May
|
3.21%
|
7.48%
|
April
|
3.19%
|
7.44%
|
March
|
3.18%
|
7.43%
|
February
|
3.18%
|
7.42%
|
January
|
3.19%
|
7.44%
|
2011 |
30%
|
70%*
|
December
|
3.20%
|
7.47%
|
November
|
3.19%
|
7.44%
|
October
|
3.20%
|
7.48%
|
September
|
3.26%
|
7.60%
|
August
|
3.28%
|
7.66%
|
July
|
3.29%
|
7.68%
|
June
|
3.31%
|
7.73%
|
May
|
3.33%
|
7.77%
|
April
|
3.33%
|
7.78%
|
March
|
3.33%
|
7.78%
|
February
|
3.32%
|
7.75%
|
January
|
3.29%
|
7.67%
|
2010 |
30%
|
70%*
|
December
|
3.25%
|
7.58%
|
November
|
3.24%
|
7.57%
|
October
|
3.25%
|
7.58%
|
September
|
3.28%
|
7.65%
|
August
|
3.30%
|
7.69%
|
July
|
3.31%
|
7.73%
|
June
|
3.35%
|
7.81%
|
May
|
3.36%
|
7.85%
|
April
|
3.35%
|
7.82%
|
March
|
3.35%
|
7.81%
|
February
|
3.36%
|
7.84%
|
January
|
3.32%
|
7.76%
|
2009 |
30%
|
70%*
|
December
|
3.34%
|
7.79%
|
November
|
3.33%
|
7.76%
|
October
|
3.33%
|
7.78%
|
September
|
3.36%
|
7.84%
|
August
|
3.35%
|
7.82%
|
July
|
3.35%
|
7.82%
|
June
|
3.30%
|
7.71%
|
May
|
3.28%
|
7.65%
|
April
|
3.29%
|
7.67%
|
March
|
3.27%
|
7.63%
|
February
|
3.23%
|
7.53%
|
January
|
3.28%
|
7.65%
|
*Note: The applicable percentage for non-federally subsidized new buildings receiving an allocation of LIHTC prior to January 1, 2015 shall not be less than 9%.
**Note: The PATH Act makes the applicable percentage 9% retroactive to January 1, 2015.
^Note: The applicable percentage shall not be less than 4% as long as a building is placed in service after 2020, and if it has tax-exempt bonds, the bonds must be issued after December 30, 2020.