Tiger Tables 2026 is now available for download,
including (of course!) ! the updated mortality tables which
became effectiove in 2023. Details are available here.
The 7520 rate for November, 2025 is 4.6%
The 7520 rate for December, 2025 will also be 4.6%.
The complete IRS interest rate ruling for November, 2025 is available
here:
https://www.irs.gov/pub/irs-drop/rr-25-21.pdf
The complete IRS interest rate ruling for December, 2025 is
available here:
https://www.irs.gov/pub/irs-drop/rr-25-24.pdf
IRS interest rate rulings for prior months can be found here
https://apps.irs.gov/app/picklist/list/federalRates.html
Complete table of 7520 rates since
May 1, 1989 is shown below)
7520 Rates Since May 1, 1989
|
JAN |
FEB |
MAR |
APR |
MAY |
JUN |
JUL |
AUG |
SEP |
OCT |
NOV |
DEC |
| 2025 |
5.2 |
5.4 |
5.4 |
5.0 |
5.0 |
5.0 |
5.0 |
4.8 |
4.8 |
4.6 |
4.6 |
4.6 |
| 2024 |
5.2 |
4.8 |
5.0 |
5.2 |
5.4 |
5.6 |
5.4 |
5.2 |
4.8 |
4.4 |
4.4 |
5.0 |
| 2023 |
4.6 |
4.6 |
4.4 |
5.0 |
4.4 |
4.2 |
4.6 |
5.0 |
5.0 |
5.4 |
5.6 |
5.8 |
| 2022 |
1.6 |
1.6 |
2.0 |
2.2 |
3.0 |
3.6 |
3.6 |
3.8 |
3.6 |
4.0 |
4.8 |
5.2 |
| 2021 |
0.6 |
0.6 |
0.8 |
1.0 |
1.2 |
1.2 |
1.2 |
1.2 |
1.0 |
1.0 |
1.4 |
1.6 |
| 2020 |
2.0 |
2.2 |
1.8 |
1.2 |
0.8 |
0.6 |
0.6 |
0.4 |
0.4 |
0.4 |
0.4 |
0.6 |
| 2019 |
3.4 |
3.2 |
3.2 |
3.0 |
2.8 |
2.8 |
2.6 |
2.2 |
2.2 |
1.8 |
2.0 |
2.0 |
| 2018 |
2.6 |
2.8 |
3.0 |
3.2 |
3.2 |
3.4 |
3.4 |
3.4 |
3.4 |
3.4 |
3.6 |
3.6 |
| 2017 |
2.4 |
2.6 |
2.4 |
2.6 |
2.4 |
2.4 |
2.2 |
2.4 |
2.4 |
2.2 |
2.4 |
2.6 |
| 2016 |
2.2 |
2.2 |
1.8 |
1.8 |
1.8 |
1.8 |
1.8 |
1.4 |
1.4 |
1.6 |
1.6 |
1.8 |
| 2015 |
2.2 |
2.0 |
1.8 |
2.0 |
1.8 |
2.0 |
2.2 |
2.2 |
2.2 |
2.0 |
2.0 |
2.0 |
| 2014 |
2.2 |
2.4 |
2.2 |
2.2 |
2.4 |
2.2 |
2.2 |
2.2 |
2.2 |
2.2 |
2.2 |
2.0 |
| 2013 |
1.0 |
1.2 |
1.4 |
1.4 |
1.2 |
1.2 |
1.4 |
2.0 |
2.0 |
2.4 |
2.0 |
2.0 |
| 2012 |
1.4 |
1.4 |
1.4 |
1.4 |
1.6 |
1.2 |
1.2 |
1.0 |
1.0 |
1.2 |
1.0 |
1.2 |
| 2011 |
2.4 |
2.8 |
3.0 |
3.0 |
3.0 |
2.8 |
2.4 |
2.2 |
2.0 |
1.4 |
1.4 |
1.6 |
| 2010 |
3.0 |
3.4 |
3.2 |
3.2 |
3.4 |
3.2 |
2.8 |
2.6 |
2.4 |
2.0 |
2.0 |
1.8 |
| 2009 |
2.4 |
2.0 |
2.4 |
2.6 |
2.4 |
2.8 |
3.4 |
3.4 |
3.4 |
3.2 |
3.2 |
3.2 |
| 2008 |
4.4 |
4.2 |
3.6 |
3.4 |
3.2 |
3.8 |
4.2 |
4.2 |
4.2 |
3.8 |
3.6 |
3.4 |
| 2007 |
5.6 |
5.6 |
5.8 |
5.6 |
5.6 |
5.6 |
6.0 |
6.2 |
5.8 |
5.2 |
5.2 |
5.0 |
| 2006 |
5.4 |
5.2 |
5.4 |
5.6 |
5.8 |
6.0 |
6.0 |
6.2 |
6.0 |
5.8 |
5.6 |
5.8 |
| 2005 |
4.6 |
4.6 |
4.6 |
5.0 |
5.2 |
4.8 |
4.6 |
4.8 |
5.0 |
5.0 |
5.0 |
5.4 |
| 2004 |
4.2 |
4.2 |
4.0 |
3.8 |
3.8 |
4.6 |
5.0 |
4.8 |
4.6 |
4.4 |
4.2 |
4.2 |
| 2003 |
4.2 |
4.0 |
3.8 |
3.6 |
3.8 |
3.6 |
3.0 |
3.2 |
4.2 |
4.4 |
4.0 |
4.2 |
| 2002 |
5.4 |
5.6 |
5.4 |
5.6 |
6.0 |
5.8 |
5.6 |
5.2 |
4.6 |
4.2 |
3.6 |
4.0 |
| 2001 |
6.8 |
6.2 |
6.2 |
6.0 |
5.8 |
6.0 |
6.2 |
6.0 |
5.8 |
5.6 |
5.0 |
4.8 |
| 2000 |
7.4 |
8.0 |
8.2 |
8.0 |
7.8 |
8.0 |
8.0 |
7.6 |
7.6 |
7.4 |
7.2 |
7.0 |
| 1999 |
5.6 |
5.6 |
5.8 |
6.4 |
6.2 |
6.4 |
7.0 |
7.2 |
7.2 |
7.2 |
7.4 |
7.4 |
| 1998 |
7.2 |
6.8 |
6.8 |
6.8 |
6.8 |
7.0 |
6.8 |
6.8 |
6.6 |
6.2 |
5.4 |
5.4 |
| 1997 |
7.4 |
7.6 |
7.8 |
7.8 |
8.2 |
8.2 |
8.0 |
7.6 |
7.6 |
7.6 |
7.4 |
7.2 |
| 1996 |
6.8 |
6.8 |
6.6 |
7.0 |
7.6 |
8.0 |
8.2 |
8.2 |
8.0 |
8.0 |
8.0 |
7.6 |
| 1995 |
9.6 |
9.6 |
9.4 |
8.8 |
8.6 |
8.2 |
7.6 |
7.2 |
7.6 |
7.6 |
7.4 |
7.2 |
| 1994 |
6.4 |
6.4 |
6.4 |
7.0 |
7.8 |
8.4 |
8.2 |
8.4 |
8.4 |
8.6 |
9.0 |
9.4 |
| 1993 |
7.6 |
7.6 |
7.0 |
6.6 |
6.6 |
6.4 |
6.6 |
6.4 |
6.4 |
6.4 |
6.0 |
6.2 |
| 1992 |
8.2 |
7.6 |
8.0 |
8.4 |
8.6 |
8.4 |
8.2 |
7.8 |
7.2 |
7.0 |
6.8 |
7.4 |
| 1991 |
9.8 |
9.6 |
9.4 |
9.6 |
9.6 |
9.6 |
9.6 |
9.8 |
9.6 |
9.0 |
8.6 |
8.4 |
| 1990 |
9.6 |
9.8 |
10.2 |
10.6 |
10.6 |
11.0 |
10.6 |
10.4 |
10.2 |
10.6 |
10.6 |
10.2 |
| 1989 |
10* |
10* |
10* |
10* |
11.6 |
11.2 |
10.6 |
10.0 |
9.6 |
10.2 |
10.0 |
9.8 |
*Section 7520 became effective May 1, 1989.
For transactions occurring in the first four months of 1989,
regulations required use of a 10% interest assumption.
