NAHMA LIHTC Update: Low-Income Housing Tax Credit Rates for March, 2018

The Internal Revenue Service (IRS) recently issued Revenue Ruling 2018-06, which provides various prescribed rates for federal income tax purposes, including applicable federal interest rates, adjusted applicable federal interest rates, and adjusted long-term and tax-exempt rates for March 2018.

As provided in the ruling, Table 4 contains LIHTC Appropriate Percentages Under Section 42(b)(1) for March 2018:
  • Appropriate percentage for the 70% present value low-income housing credit: 7.63%
  • Appropriate percentage for the 30% present value low-income housing credit: 3.27%
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%.
To view the revenue ruling from the IRS, please click here.


Juliana Bilowich, Government Affairs Coordinator
National Affordable Housing Management Association
400 N. Columbus St., Suite 203, Alexandria, VA 22314
Phone 703-683-8630, ext.116 Email, Website
NAHMA is the leading voice for affordable housing management, advocating on behalf of multifamily property managers and owners whose mission is to provide quality affordable housing.



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