• Low-Income Housing Tax Credit Rates
• Applicable Federal Rates
• Qualified Allocation Plans

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Low-Income Housing Tax Credit Rates

The Internal Revenue Service each month publishes the credit percentages that apply to low-income housing tax credit buildings that are placed in service that month. There are two separate rates - one for 70% present value credit (PVC) and one for the 30% present value credit.  The maximum 70% rate is available for low-income new construction and substantial rehabilitation expenditures that aren't federally subsidized (e.g.; funded with tax-exempt bond proceeds or with below market federal loans).

The maximum 30% rate applies to acquisition expenditures and to federally subsidized low-income new construction or substantial rehabilitation expenditures for low-income buildings.

LIHTC Rates