Rev. Rul. 2026-6 — Internal Revenue Bulletin 2026-11

This revenue ruling provides various prescribed rates for federal income tax

purposes for March 2026 (the current month). Table 1 contains the shortterm, 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 appropri

ate 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.

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 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%

Bulletin No. 2026–11 635 March 9, 2026

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 3.58% long-term rates for the current month and the prior two months.)

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 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%

Section 42.—Low-Income Housing Credit