LIHTC Rates

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.