rr-26-06.pdf

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Section 1274.--Determination of Issue Price in the Case of Certain Debt Instruments
Issued for Property

(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7702, 7872.)

Rev. Rul. 2026-6

This revenue ruling provides various prescribed rates for federal income tax
purposes for March 2026 (the current month). Table 1 contains the short-term, mid-
term, and long-term applicable federal rates (AFR) for the current month for purposes of
section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-
term, and long-term adjusted applicable federal rates (adjusted AFR) for the current
month for purposes of section 1288(b). Table 3 sets forth the adjusted federal long-
term rate and the long-term tax-exempt rate described in section 382(f). Table 4
contains the appropriate percentages for determining the low-income housing credit
described in section 42(b)(1) for buildings placed in service during the current month.
However, 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%. Finally,
Table 5 contains the federal rate for determining the present value of an annuity, an
interest for life or for a term of years, or a remainder or a reversionary interest for
purposes of section 7520.

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REV. RUL. 2026-6 TABLE 1

Applicable Federal Rates (AFR) for March 2026

Period for Compounding
Annual Semiannual Quarterly Monthly

Short-term

AFR 3.59% 3.56% 3.54% 3.53%
110% AFR 3.96% 3.92% 3.90% 3.89%
120% AFR 4.32% 4.27% 4.25% 4.23%
130% AFR 4.68% 4.63% 4.60% 4.59%

Mid-term

AFR 3.93% 3.89% 3.87% 3.86%
110% AFR 4.33% 4.28% 4.26% 4.24%
120% AFR 4.72% 4.67% 4.64% 4.63%
130% AFR 5.12% 5.06% 5.03% 5.01%
150% AFR 5.93% 5.84% 5.80% 5.77%
175% AFR 6.93% 6.81% 6.75% 6.72%

Long-term

AFR 4.72% 4.67% 4.64% 4.63%
110% AFR 5.21% 5.14% 5.11% 5.09%
120% AFR 5.68% 5.60% 5.56% 5.54%
130% AFR 6.16% 6.07% 6.02% 5.99%

REV. RUL. 2026-6 TABLE 2

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Adjusted AFR for March 2026

Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term
adjusted AFR 2.72% 2.70% 2.69% 2.68%

Mid-term
adjusted AFR 2.97% 2.95% 2.94% 2.93%

Long-term
adjusted AFR 3.58% 3.55% 3.53% 3.52%

REV. RUL. 2026-6 TABLE 3

Rates Under Section 382 for March 2026

Adjusted federal long-term rate for the current month 3.58%

Long-term tax-exempt rate for ownership changes during the
current month (the highest of the adjusted federal long-term
rates for the current month and the prior two months.) 3.58%

REV. RUL. 2026-6 TABLE 4

Appropriate Percentages Under Section 42(b)(1) for March 2026
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%.

Appropriate percentage for the 70% present value low-income
housing credit 8.00%

Appropriate percentage for the 30% present value low-income
housing credit 3.43%

REV. RUL. 2026-6 TABLE 5

Rate Under Section 7520 for March 2026

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Applicable federal rate for determining the present value of an
annuity, an interest for life or a term of years, or a remainder or
reversionary interest 4.8%