rr-26-13.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. 2026-13

This revenue ruling provides various prescribed rates for federal income tax
purposes for August 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. 2026-13 TABLE 1

Applicable Federal Rates (AFR) for August 2026

Period for Compounding
Annual Semiannual Quarterly Monthly

Short-term

AFR 4.10% 4.06% 4.04% 4.03%
110% AFR 4.52% 4.47% 4.45% 4.43%
120% AFR 4.93% 4.87% 4.84% 4.82%
130% AFR 5.35% 5.28% 5.25% 5.22%

Mid-term

AFR 4.35% 4.30% 4.28% 4.26%
110% AFR 4.79% 4.73% 4.70% 4.68%
120% AFR 5.23% 5.16% 5.13% 5.11%
130% AFR 5.67% 5.59% 5.55% 5.53%
150% AFR 6.55% 6.45% 6.40% 6.36%
175% AFR 7.67% 7.53% 7.46% 7.41%

Long-term

AFR 4.92% 4.86% 4.83% 4.81%
110% AFR 5.42% 5.35% 5.31% 5.29%
120% AFR 5.91% 5.83% 5.79% 5.76%
130% AFR 6.42% 6.32% 6.27% 6.24%

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REV. RUL. 2026-13 TABLE 2

Adjusted AFR for August 2026

Period for Compounding
Annual Semiannual Quarterly Monthly
Short-term
adjusted AFR 3.10% 3.08% 3.07% 3.06%

Mid-term
adjusted AFR 3.29% 3.26% 3.25% 3.24%

Long-term
adjusted AFR 3.72% 3.69% 3.67% 3.66%

REV. RUL. 2026-13 TABLE 3

Rates Under Section 382 for August 2026

Adjusted federal long-term rate for the current month 3.72%

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.) 3.77%

REV. RUL. 2026-13 TABLE 4

Appropriate Percentages Under Section 42(b)(1) for August 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 8.08%

Appropriate percentage for the 30% present value low-income
housing credit 3.46%

REV. RUL. 2026-13 TABLE 5

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Rate Under Section 7520 for August 2026

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 5.20%