Historical IRS Discount Rate

IRS Discount Rates over the years

Historical rates of the month starting in 1989.

IRS Discount Rate Tables from 1989 to 2017

Table of Discount Rates

Prior to May 1989, the discount rate was fixed at 10%. The tables below contain the historic rates of the month starting in January 1989.

These rates are programmed into our Planned Giving Manager and Gift Annuity Manager software up through the month of the current version's release. The software prompts the user to enter the new rate on the first of the month, and, once entered, that rate is stored in the program.

When calculating the contribution value of a planned gift made on or after 5/1/89, you may use the discount rate for the month of the gift or for either of the prior two months. The IRS discount rate was fixed at 10.0% for gifts made from 12/1/83 to 4/30/89.

 

Rates from 2010 - 2017

 

2010

2011

2012

2013

2014

2015

2016

2017

January

3.0

2.4

1.4

1.0

2.2

2.2

2.2

2.4

February

3.4

2.8

1.4

1.2

2.4

2.0

2.2

2.6

March

3.2

3.0

1.4

1.4

2.2

1.8

1.8

2.4

April

3.2

3.0

1.4

1.4

2.2

2.0

1.8

2.6

May

3.4

3.0

1.6

1.2

2.4

1.8

1.8

2.4

June

3.2

2.8

1.2

1.2

2.2

2.0

1.8

2.4

July

2.8

2.4

1.2

1.4

2.2

2.2

1.8

2.2

August

2.6

2.2

1.0

2.0

2.2

2.2

1.4

2.4

September

2.4

2.0

1.0

2.0

2.2

2.2

1.4

2.4

October

2.0

1.4

1.2

2.4

2.2

2.0

1.6

 

November

2.0

1.4

1.0

2.0

2.2

2.0

1.6

 

December

1.8

1.6

1.2

2.0

2.0

2.0

1.8

 

 

2010

2011

2012

2013

2014

2015

2016

2017

 

Rates from 2003 - 2009

 

2003

2004

2005

2006

2007

2008

2009

January

4.2

4.2

4.6

5.4

5.6

4.4

2.4

February

4.0

4.2

4.6

5.2

5.6

4.2

2.0

March

3.8

4.0

4.6

5.4

5.8

3.6

2.4

April

3.6

3.8

5.0

5.6

5.6

3.4

2.6

May

3.8

3.8

5.2

5.8

5.6

3.2

2.4

June

3.6

4.6

4.8

6.0

5.6

3.8

2.8

July

3.0

5.0

4.6

6.0

6.0

4.2

3.4

August

3.2

4.8

4.8

6.2

6.2

4.2

3.4

September

4.2

4.6

5.0

6.0

5.8

4.2

3.4

October

4.4

4.4

5.0

5.8

5.2

3.8

3.2

November

4.0

4.2

5.0

5.6

5.2

3.6

3.2

December

4.2

4.2

5.4

5.8

5.0

3.4

3.2

 

2003

2004

2005

2006

2007

2008

2009

Rates from 1996 - 2002

 

1996

1997

1998

1999

2000

2001

2002

January

6.8

7.4

7.2

5.6

7.4

6.8

5.4

February

6.8

7.6

6.8

5.6

8.0

6.2

5.6

March

6.6

7.8

6.8

5.8

8.2

6.2

5.4

April

7.0

7.8

6.8

6.4

8.0

6.0

5.6

May

7.6

8.2

6.8

6.2

7.8

5.8

6.0

June

8.0

8.2

7.0

6.4

8.0

6.0

5.8

July

8.2

8.0

6.8

7.0

8.0

6.2

5.6

August

8.2

7.6

6.8

7.2

7.6

6.0

5.2

September

8.0

7.6

6.6

7.2

7.6

5.8

4.6

October

8.0

7.6

6.2

7.2

7.4

5.6

4.2

November

8.0

7.4

5.4

7.4

7.2

5.0

3.6

December

7.6

7.2

5.4

7.4

7.0

4.8

4.0

 

1996

1997

1998

1999

2000

2001

2002

 

Rates from 1986 - 1995

 

1989

1990

1991

1992

1993

1994

1995

January

10.0

9.6

9.8

8.2

7.6

6.4

9.6

February

10.0

9.8

9.6

7.6

7.6

6.4

9.6

March

11.2*

10.2

9.4

8.0

7.0

6.4

9.4

April

11.6*

10.6

9.6

8.4

6.6

7.0

8.8

May

11.6

10.6

9.6

8.6

6.6

7.8

8.6

June

11.2

11.0

9.6

8.4

6.4

8.4

8.2

July

10.6

10.6

9.6

8.2

6.6

8.2

7.6

August

10.0

10.4

9.8

7.8

6.4

8.4

7.2

September

9.6

10.2

9.6

7.2

6.4

8.4

7.6

October

10.2

10.6

9.0

7.0

6.0

8.6

7.6

November

10.0

10.6

8.6

6.8

6.0

9.0

7.4

December

9.8

10.2

8.6

7.4

6.2

9.4

7.2

 

1989

1990

1991

1992

1993

1994

1995

 

 


How Can We Help You?

If you need help with or have questions about the IRS Discount Rate, or completing Charitable Gift Annuity calculations, contact us!
Senior Client Services Advisor

Contact Jeffrey Frye:

888-474-2252 E-mail

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