{"id":2591,"date":"2014-12-20T20:59:52","date_gmt":"2014-12-21T01:59:52","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=2591"},"modified":"2026-03-16T20:39:00","modified_gmt":"2026-03-17T00:39:00","slug":"applicable-federal-rates-2015","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=2591","title":{"rendered":"Applicable Federal Rates for 2026"},"content":{"rendered":"
Other Years:\u00a0 \u00a01984<\/a>\u00a0 |\u00a01985<\/a>\u00a0 |\u00a01986<\/a>\u00a0|\u00a01987<\/a>\u00a0| 1988<\/a> | 1989<\/a> | 1990<\/a> | 1991<\/a> | 1992<\/a> | 1993<\/a> | 1994<\/a> | 1995<\/a> | 1996<\/a> | 1997<\/a> | 1998<\/a> | 1999<\/a> | 2000<\/a> | 2001<\/a> | 2002<\/a> | 2003<\/a> | 2004<\/a> | 2005<\/a> | 2006<\/a> | 2007<\/a> | 2008 <\/a>| 2009 <\/a>| 2010 <\/a>| 2011 <\/a>| 2012 <\/a>| 2013 <\/a>| 2014<\/a> | 2015<\/a>\u00a0| 2016<\/a> | 2017<\/a>\u00a0|<\/a> 2018<\/a> | 2019<\/a>\u00a0| 2020<\/a> | 2021<\/a> | <\/span>2022<\/a> | <\/span>2023 | <\/span><\/a>2024<\/a>| <\/span><\/a>2025<\/a><\/p>\n
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HTML Version\u00a0Copyright<\/a> 1995-[y] Daniel B. Evans. All rights reserved.<\/b><\/i><\/div>\n
\n

(Current through April 2026)<\/i><\/p>\n

These are some of the rates published each month by the Internal Revenue Service in accordance with section 1274(d) of the Internal Revenue Code.<\/p>\n

The federal\u00a0“short-term rate”<\/a>\u00a0is determined from a one-month average of the market yields from marketable obligations of the United States with maturities of 3 years or less. The\u00a0“mid-term rate”<\/a>\u00a0is determined from obligations with maturities of more than 3 years but not more than 9 years, and the\u00a0“long-term rate”<\/a>\u00a0is determined from obligations with maturities of more than 9 years.<\/p>\n

<\/a>These rates are used for a number of different purposes under the Internal Revenue Code, including the determinations of original issue discount and unstated interest and the gift tax and income tax consequences of below-market loans under section 7872. (However, interest on demand loans with a fixed principal amount outstanding for an entire year can be determined using the “blended annual rate<\/a>” described in section 7872(e)(2)(A) of the Internal Revenue Code.)<\/p>\n

— Short Term Rates for 2026 —<\/h3>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
Month<\/th>Annual<\/th>Semiann.<\/th>Quarterly<\/th>Monthly<\/th>\n<\/tr>\n<\/thead>\n
Jan.<\/td>3.63%<\/td>3.60%<\/td>3.58%<\/td>3.57%<\/td>\n<\/tr>\n
Feb.<\/td>3.56%<\/td>3.53%<\/td>3.51%<\/td>3.50%<\/td>\n<\/tr>\n
March<\/td>3.59%<\/td>3.56%<\/td>3.54%<\/td>3.53%<\/td>\n<\/tr>\n
April<\/td>3.59%<\/td>3.56%<\/td>3.54%<\/td>3.53%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

— Mid Term Rates for 2026 —<\/h3>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
Month<\/th>Annual<\/th>Semiann.<\/th>Quarterly<\/th>Monthly<\/th>\n<\/tr>\n<\/thead>\n
Jan.<\/td>3.81%<\/td>3.77%<\/td>3.75%<\/td>3.74%<\/td>\n<\/tr>\n
Feb.<\/td>3.86%<\/td>3.82%<\/td>3.80%<\/td>3.79%<\/td>\n<\/tr>\n
March<\/td>3.93%<\/td>3.89%<\/td>3.87%<\/td>3.86%<\/td>\n<\/tr>\n
April<\/td>3.82%<\/td>3.78%<\/td>3.76%<\/td>3.75%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\u00a0— Long Term Rates for 2026 —<\/h3>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
Month<\/th>Annual<\/th>Semiann.<\/th>Quarterly<\/th>Monthly<\/th>\n<\/tr>\n<\/thead>\n
Jan.<\/td>4.63%<\/td>4.58%<\/td>4.55%<\/td>4.54%<\/td>\n<\/tr>\n
Feb.<\/td>4.70%<\/td>4.65%<\/td>4.62%<\/td>4.61%<\/td>\n<\/tr>\n
March<\/td>4.72%<\/td>4.67%<\/td>4.64%<\/td>4.63%<\/td>\n<\/tr>\n
April<\/td>4.62%<\/td>4.57%<\/td>4.54%<\/td>4.53%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n","protected":false},"excerpt":{"rendered":"

Other Years:\u00a0 \u00a01984\u00a0 |\u00a01985\u00a0 |\u00a01986\u00a0|\u00a01987\u00a0| 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 … Continue reading →<\/span><\/a><\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[45],"tags":[492],"class_list":["post-2591","post","type-post","status-publish","format-standard","hentry","category-rates","tag-applicable-federal-rates","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2591"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2591\/revisions"}],"predecessor-version":[{"id":12257,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/2591\/revisions\/12257"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}