Applicable Federal Rates (AFR) Table

The following rates are entered in the rates table found in Brentmark Software's Estate Planning Tools, Kugler Estate Analyzer, and Charitable Financial Planner.  Each program automatically rounds these rates to the nearest 2/10's of 1% (values ending in .10% are rounded up as per IRS practice) to arrive at the §7520 rate.

120% Annual Mid-Term Applicable Federal Rates:

  Jan Feb Mar Apr May June Jul Aug Sep Oct Nov Dec
1989 10.00 10.00 11.22 11.58 11.68 11.26 10.54 10.01 9.68 10.10 10.07 9.70
1990 9.57 9.70 10.27 10.54 10.61 10.97 10.53 10.44 10.28 10.63 10.59 10.25
1991 9.78 9.64 9.41 9.50 9.62 9.53 9.66 9.87 9.59 9.08 8.69 8.51
1992 8.10 7.64 8.06 8.43 8.56 8.47 8.25 7.82 7.19 6.96 6.83 7.40
1993 7.63 7.50 7.08 6.56 6.57 6.41 6.67 6.40 6.44 6.02 5.91 6.10
1994 6.40 6.42 6.45 7.08 7.74 8.33 8.22 8.49 8.49 8.56 8.97 9.33
1995 9.54 9.59 9.34 8.84 8.58 8.22 7.56 7.27 7.68 7.59 7.35 7.12
1996 6.89 6.75 6.56 7.08 7.65 7.93 8.12 8.24 7.99 8.09 7.94 7.59
1997 7.34 7.68 7.72 7.82 8.25 8.19 8.00 7.69 7.51 7.63 7.34 7.25
1998 7.13 6.84 6.72 6.85 6.84 6.95 6.83 6.70 6.67 6.16 5.42 5.43
1999 5.59 5.67 5.80 6.35 6.28 6.46 7.01 7.16 7.19 7.25 7.32 7.46
2000 7.47 7.90 8.19 8.08 7.70 7.96 7.96 7.62 7.50 7.33 7.23 7.07
2001 6.75 6.10 6.10 5.95 5.73 6.04 6.16 6.01 5.79 5.52 4.97 4.78
2002 5.40 5.58 5.43 5.60 6.01 5.71 5.53 5.10 4.51 4.16 3.68 3.98
2003 4.12 3.93 3.89 3.56 3.82 3.68 3.06 3.25 4.12 4.39 3.99 4.26
2004 4.23 4.13 4.01 3.80 3.81 4.67 4.94 4.81 4.61 4.36 4.26 4.28
2005 4.53 4.60 4.60 4.92 5.15 4.82 4.63 4.71 5.04 4.91 5.09 5.43
2006 5.39 5.29 5.42 5.68 5.82 6.09 6.08 6.27 6.03 5.79 5.65 5.70
2007 5.51 5.65 5.84 5.54 5.56 5.59 5.96 6.13 5.76 5.23 5.28 4.97
2008 4.31 4.22 3.57 3.45 3.29 3.84 4.14 4.26 4.16 3.81 3.57 3.43
2009 2.48 1.98 2.33 2.59 2.47 2.71 3.32 3.37 3.45 3.20 3.10 3.16
2010 2.95 3.39 3.23 3.25 3.45 3.27 2.83 2.62 2.33 2.07 1.91 1.83
2011 2.34 2.80 2.94 2.98 2.94 2.73 2.40 2.28 1.95 1.44 1.45 1.53
2012 1.40 1.34 1.30 1.38 1.57 1.28 1.10 1.06 1.01 1.12 1.07 1.14
2013 1.04 1.21 1.31 1.31 1.20 1.14 1.47 1.95 1.99 2.31 2.07 1.98
2014 2.10 2.36 2.21 2.17 2.31 2.29 2.18 2.27 2.23 2.22 2.28 2.06
2015 2.10 2.04 1.76 2.04 1.83 1.92 2.12 2.18 2.12 2.00 1.91 2.01
2016 2.17 2.18 1.77 1.74 1.71 1.70 1.71 1.43 1.47 1.56 1.61 1.76
2017 2.36 2.53 2.47 2.55 2.45 2.35 2.27 2.34 2.33 2.22 2.40 2.54
2018 2.62 2.78 3.08 3.27 3.23 3.44 3.45 3.37 3.44 3.40 3.65 3.69
2019 3.47

Click here for Pre-59½ "Reasonable" Interest Rates

Link to IRS web page with AFR Revenue Rulings

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Last modified: October 25, 2018