On This Page

14%

18%

22%

15%

19%

23%

16%

20%

24%

17%

21%

Printer Friendly Version

Adapted From Rev. Proc. 95-17

14% to 24% 366 Day Years

Only including tables for whole percentage rates up to 92 days

Days–––Factor Days–––Factor
Table 81 14.0% Compound Rate---Leap Year
1---0.000382514 47---0.018137222
2---0.000765174 48---0.018526673
3---0.001147980 49---0.018916274
4---0.001530933 50---0.019306023
5---0.001914032 51---0.019695921
6---0.002297278 52---0.020085969
7---0.002680670 53---0.020476166
8---0.003064209 54---0.020866512
9---0.003447895 55---0.021257007
10---0.003831728 56---0.021647652
11---0.004215707 57---0.022038446
12---0.004599833 58---0.022429390
13---0.004984106 59---0.022820483
14---0.005368526 60---0.023211726
15---0.005753094 61---0.023603118
16---0.006137808 62---0.023994661
17---0.006522669 63---0.024386353
18---0.006907678 64---0.024778194
19---0.007292834 65---0.025170186
20---0.007678137 66---0.025562328
21---0.008063588 67---0.025954619
22---0.008449186 68---0.026347061
23---0.008834932 69---0.026739653
24---0.009220825 70---0.027132395
25---0.009606866 71---0.027525287
26---0.009993054 72---0.027918329
27---0.010379390 73---0.028311522
28---0.010765874 74---0.028704865
29---0.011152506 75---0.029098359
30---0.011539285 76---0.029492003
31---0.011926213 77---0.029885798
32---0.012313289 78---0.030279743
33---0.012700512 79---0.030673839
34---0.013087884 80---0.031068086
35---0.013475404 81---0.031462484
36---0.013863072 82---0.031857032
37---0.014250889 83---0.032251732
38---0.014638853 84---0.032646582
39---0.015026967 85---0.033041583
40---0.015415228 86---0.033436736
41---0.015803639 87---0.033832040
42---0.016192197 88---0.034227494
43---0.016580905 89---0.034623101
44---0.016969761 90---0.035018858
45---0.017358766 91---0.035414767
46---0.017747919 92---0.035810827
Days–––Factor Days–––Factor
Table 83 15.0% Compound Rate---Leap Year
1---0.000409836 47---0.019444987
2---0.000819840 48---0.019862792
3---0.001230012 49---0.020280769
4---0.001640352 50---0.020698917
5---0.002050861 51---0.021117236
6---0.002461537 52---0.021535727
7---0.002872382 53---0.021954389
8---0.003283395 54---0.022373223
9---0.003694577 55---0.022792228
10---0.004105927 56---0.023211405
11---0.004517446 57---0.023630754
12---0.004929134 58---0.024050275
13---0.005340990 59---0.024469968
14---0.005753015 60---0.024889833
15---0.006165209 61---0.025309869
16---0.006577572 62---0.025730078
17---0.006990103 63---0.026150459
18---0.007402804 64---0.026571013
19---0.007815674 65---0.026991739
20---0.008228713 66---0.027412637
21---0.008641922 67---0.027833708
22---0.009055300 68---0.028254951
23---0.009468847 69---0.028676367
24---0.009882564 70---0.029097956
25---0.010296450 71---0.029519717
26---0.010710506 72---0.029941652
27---0.011124732 73---0.030363759
28---0.011539127 74---0.030786039
29---0.011953692 75---0.031208492
30---0.012368427 76---0.031631119
31---0.012783332 77---0.032053918
32---0.013198407 78---0.032476891
33---0.013613653 79---0.032900038
34---0.014029068 80---0.033323357
35---0.014444654 81---0.033746850
36---0.014860410 82---0.034170517
37---0.015276336 83---0.034594358
38---0.015692433 84---0.035018372
39---0.016108701 85---0.035442559
40---0.016525139 86---0.035866921
41---0.016941747 87---0.036291457
42---0.017358527 88---0.036716166
43---0.017775477 89---0.037141050
44---0.018192598 90---0.037566108
45---0.018609890 91---0.037991340
46---0.019027353 92---0.038416746
Days–––Factor Days–––Factor
Table 85 16.0% Compound Rate---Leap Year
1---0.000437158 47---0.020754397
2---0.000874508 48---0.021200628
3---0.001312049 49---0.021647054
4---0.001749781 50---0.022093676
5---0.002187704 51---0.022540493
6---0.002625819 52---0.022987505
7---0.003064125 53---0.023434713
8---0.003502623 54---0.023882116
9---0.003941313 55---0.024329715
10---0.004380195 56---0.024777509
11---0.004819268 57---0.025225499
12---0.005258533 58---0.025673685
13---0.005697990 59---0.026122067
14---0.006137640 60---0.026570645
15---0.006577481 61---0.027019419
16---0.007017515 62---0.027468390
17---0.007457742 63---0.027917556
18---0.007898160 64---0.028366919
19---0.008338771 65---0.028816478
20---0.008779575 66---0.029266234
21---0.009220572 67---0.029716187
22---0.009661761 68---0.030166336
23---0.010103143 69---0.030616682
24---0.010544718 70---0.031067224
25---0.010986487 71---0.031517964
26---0.011428448 72---0.031968901
27---0.011870602 73---0.032420035
28---0.012312950 74---0.032871366
29---0.012755491 75---0.033322895
30---0.013198226 76---0.033774620
31---0.013641154 77---0.034226544
32---0.014084276 78---0.034678665
33---0.014527592 79---0.035130983
34---0.014971101 80---0.035583500
35---0.015414804 81---0.036036214
36---0.015858701 82---0.036489126
37---0.016302793 83---0.036942236
38---0.016747078 84---0.037395544
39---0.017191558 85---0.037849050
40---0.017636231 86---0.038302754
41---0.018081100 87---0.038756657
42---0.018526163 88---0.039210759
43---0.018971420 89---0.039665058
44---0.019416872 90---0.040119557
45---0.019862519 91---0.040574254
46---0.020308360 92---0.041029150
Days–––Factor Days–––Factor
Table 87 17.0% Compound Rate---Leap Year
1---0.000464481 47---0.022065452
2---0.000929177 48---0.022540182
3---0.001394090 49---0.023015132
4---0.001859218 50---0.023490303
5---0.002324563 51---0.023965695
6---0.002790123 52---0.024441307
7---0.003255900 53---0.024917141
8---0.003721893 54---0.025393195
9---0.004188103 55---0.025869471
10---0.004654529 56---0.026345967
11---0.005121172 57---0.026822685
12---0.005588032 58---0.027299625
13---0.006055108 59---0.027776786
14---0.006522401 60---0.028254169
15---0.006989912 61---0.028731773
16---0.007457639 62---0.029209599
17---0.007925584 63---0.029687647
18---0.008393746 64---0.030165918
19---0.008862126 65---0.030644410
20---0.009330723 66---0.031123125
21---0.009799538 67---0.031602062
22---0.010268570 68---0.032081221
23---0.010737821 69---0.032560603
24---0.011207289 70---0.033040208
25---0.011676976 71---0.033520035
26---0.012146880 72---0.034000085
27---0.012617003 73---0.034480359
28---0.013087344 74---0.034960855
29---0.013557904 75---0.035441574
30---0.014028682 76---0.035922517
31---0.014499679 77---0.036403683
32---0.014970895 78---0.036885073
33---0.015442330 79---0.037366686
34---0.015913983 80---0.037848523
35---0.016385856 81---0.038330584
36---0.016857947 82---0.038812869
37---0.017330259 83---0.039295378
38---0.017802789 84---0.039778110
39---0.018275539 85---0.040261068
40---0.018748508 86---0.040744249
41---0.019221698 87---0.041227655
42---0.019695107 88---0.041711285
43---0.020168735 89---0.042195140
44---0.020642584 90---0.042679220
45---0.021116653 91---0.043163524
46---0.021590942 92---0.043648054
Days–––Factor Days–––Factor
Table 89 18.0% Compound Rate---Leap Year
1---0.000491803 47---0.023378155
2---0.000983848 48---0.023881456
3---0.001476136 49---0.024385004
4---0.001968665 50---0.024888800
5---0.002461436 51---0.025392844
6---0.002954450 52---0.025897135
7---0.003447706 53---0.026401675
8---0.003941205 54---0.026906463
9---0.004434947 55---0.027411499
10---0.004928931 56---0.027916783
11---0.005423159 57---0.028422316
12---0.005917629 58---0.028928097
13---0.006412343 59---0.029434128
14---0.006907299 60---0.029940407
15---0.007402500 61---0.030446935
16---0.007897944 62---0.030953712
17---0.008393631 63---0.031460738
18---0.008889562 64---0.031968014
19---0.009385738 65---0.032475539
20---0.009882157 66---0.032983314
21---0.010378820 67---0.033491339
22---0.010875728 68---0.033999613
23---0.011372880 69---0.034508138
24---0.011870276 70---0.035016912
25---0.012367917 71---0.035525937
26---0.012865803 72---0.036035212
27---0.013363934 73---0.036544737
28---0.013862310 74---0.037054514
29---0.014360931 75---0.037564540
30---0.014859797 76---0.038074818
31---0.015358908 77---0.038585347
32---0.015858265 78---0.039096126
33---0.016357867 79---0.039607157
34---0.016857715 80---0.040118439
35---0.017357809 81---0.040629973
36---0.017858149 82---0.041141758
37---0.018358735 83---0.041653795
38---0.018859567 84---0.042166084
39---0.019360646 85---0.042678625
40---0.019861971 86---0.043191417
41---0.020363542 87---0.043704462
42---0.020865360 88---0.044217760
43---0.021367425 89---0.044731309
44---0.021869737 90---0.045245112
45---0.022372296 91---0.045759167
46---0.022875102 92---0.046273474
Days–––Factor Days–––Factor
Table 91 19.0% Compound Rate---Leap Year
1---0.000519126 47---0.024692509
2---0.001038521 48---0.025224453
3---0.001558186 49---0.025756673
4---0.002078120 50---0.026289170
5---0.002598325 51---0.026821943
6---0.003118799 52---0.027354993
7---0.003639544 53---0.027888319
8---0.004160559 54---0.028421922
9---0.004681845 55---0.028955803
10---0.005203401 56---0.029489960
11---0.005725228 57---0.030024395
12---0.006247325 58---0.030559107
13---0.006769694 59---0.031094096
14---0.007292334 60---0.031629364
15---0.007815246 61---0.032164909
16---0.008338428 62---0.032700733
17---0.008861883 63---0.033236834
18---0.009385609 64---0.033773214
19---0.009909607 65---0.034309872
20---0.010433877 66---0.034846809
21---0.010958419 67---0.035384024
22---0.011483234 68---0.035921519
23---0.012008320 69---0.036459292
24---0.012533680 70---0.036997345
25---0.013059312 71---0.037535677
26---0.013585217 72---0.038074288
27---0.014111395 73---0.038613179
28---0.014637847 74---0.039152350
29---0.015164571 75---0.039691801
30---0.015691569 76---0.040231531
31---0.016218841 77---0.040771542
32---0.016746386 78---0.041311834
33---0.017274205 79---0.041852405
34---0.017802298 80---0.042393258
35---0.018330666 81---0.042934391
36---0.018859307 82---0.043475805
37---0.019388223 83---0.044017500
38---0.019917414 84---0.044559476
39---0.020446879 85---0.045101734
40---0.020976620 86---0.045644273
41---0.021506635 87---0.046187094
42---0.022036925 88---0.046730196
43---0.022567491 89---0.047273581
44---0.023098332 90---0.047817248
45---0.023629448 91---0.048361196
46---0.024160841 92---0.048905428
Days–––Factor Days–––Factor
Table 93 20.0% Compound Rate---Leap Year
1---0.000546448 47---0.026008514
2---0.001093195 48---0.026569175
3---0.001640240 49---0.027130142
4---0.002187585 50---0.027691415
5---0.002735228 51---0.028252995
6---0.003283171 52---0.028814882
7---0.003831413 53---0.029377076
8---0.004379955 54---0.029939577
9---0.004928796 55---0.030502385
10---0.005477938 56---0.031065501
11---0.006027379 57---0.031628925
12---0.006577121 58---0.032192657
13---0.007127163 59---0.032756697
14---0.007677506 60---0.033321045
15---0.008228149 61---0.033885701
16---0.008779094 62---0.034450666
17---0.009330339 63---0.035015939
18---0.009881886 64---0.035581522
19---0.010433734 65---0.036147413
20---0.010985883 66---0.036713614
21---0.011538335 67---0.037280124
22---0.012091088 68---0.037846944
23---0.012644143 69---0.038414073
24---0.013197500 70---0.038981513
25---0.013751160 71---0.039549262
26---0.014305123 72---0.040117322
27---0.014859388 73---0.040685692
28---0.015413956 74---0.041254373
29---0.015968827 75---0.041823364
30---0.016524001 76---0.042392667
31---0.017079479 77---0.042962280
32---0.017635260 78---0.043532205
33---0.018191345 79---0.044102441
34---0.018747733 80---0.044672989
35---0.019304426 81---0.045243848
36---0.019861423 82---0.045815020
37---0.020418724 83---0.046386504
38---0.020976330 84---0.046958299
39---0.021534241 85---0.047530408
40---0.022092456 86---0.048102829
41---0.022650977 87---0.048675563
42---0.023209802 88---0.049248609
43---0.023768933 89---0.049821969
44---0.024328370 90---0.050395642
45---0.024888112 91---0.050969629
46---0.025448160 92---0.051543929
Days–––Factor Days–––Factor
Table 95 21.0% Compound Rate---Leap Year
1---0.000573770 47---0.027326174
2---0.001147870 48---0.027915624
3---0.001722299 49---0.028505411
4---0.002297058 50---0.029095537
5---0.002872146 51---0.029686002
6---0.003447565 52---0.030276805
7---0.004023314 53---0.030867948
8---0.004599392 54---0.031459430
9---0.005175802 55---0.032051251
10---0.005752542 56---0.032643411
11---0.006329613 57---0.033235911
12---0.006907016 58---0.033828752
13---0.007484749 59---0.034421932
14---0.008062814 60---0.035015453
15---0.008641211 61---0.035609314
16---0.009219939 62---0.036203516
17---0.009799000 63---0.036798059
18---0.010378393 64---0.037392943
19---0.010958118 65---0.037988169
20---0.011538176 66---0.038583736
21---0.012118567 67---0.039179645
22---0.012699291 68---0.039775895
23---0.013280348 69---0.040372488
24---0.013861738 70---0.040969423
25---0.014443462 71---0.041566700
26---0.015025520 72---0.042164321
27---0.015607911 73---0.042762284
28---0.016190637 74---0.043360590
29---0.016773697 75---0.043959240
30---0.017357092 76---0.044558233
31---0.017940822 77---0.045157569
32---0.018524886 78---0.045757250
33---0.019109286 79---0.046357274
34---0.019694020 80---0.046957643
35---0.020279091 81---0.047558357
36---0.020864497 82---0.048159415
37---0.021450239 83---0.048760818
38---0.022036317 84---0.049362566
39---0.022622731 85---0.049964659
40---0.023209482 86---0.050567098
41---0.023796569 87---0.051169882
42---0.024383993 88---0.051773013
43---0.024971755 89---0.052376489
44---0.025559853 90---0.052980311
45---0.026148289 91---0.053584480
46---0.026737063 92---0.054188996
Days–––Factor Days–––Factor
Table 97 22.0% Compound Rate---Leap Year
1---0.000601093 47---0.028645490
2---0.001202547 48---0.029263802
3---0.001804363 49---0.029882485
4---0.002406540 50---0.030501540
5---0.003009080 51---0.031120967
6---0.003611981 52---0.031740766
7---0.004215245 53---0.032360939
8---0.004818872 54---0.032981483
9---0.005422862 55---0.033602401
10---0.006027214 56---0.034223692
11---0.006631930 57---0.034845357
12---0.007237009 58---0.035467395
13---0.007842452 59---0.036089807
14---0.008448259 60---0.036712593
15---0.009054430 61---0.037335754
16---0.009660966 62---0.037959289
17---0.010267866 63---0.038583199
18---0.010875131 64---0.039207484
19---0.011482760 65---0.039832144
20---0.012090756 66---0.040457180
21---0.012699116 67---0.041082591
22---0.013307842 68---0.041708379
23---0.013916935 69---0.042334542
24---0.014526393 70---0.042961082
25---0.015136217 71---0.043587999
26---0.015746409 72---0.044215292
27---0.016356967 73---0.044842962
28---0.016967891 74---0.045471010
29---0.017579184 75---0.046099435
30---0.018190843 76---0.046728238
31---0.018802871 77---0.047357419
32---0.019415266 78---0.047986978
33---0.020028029 79---0.048616916
34---0.020641161 80---0.049247232
35---0.021254661 81---0.049877927
36---0.021868530 82---0.050509001
37---0.022482768 83---0.051140455
38---0.023097375 84---0.051772288
39---0.023712351 85---0.052404500
40---0.024327697 86---0.053037093
41---0.024943414 87---0.053670066
42---0.025559500 88---0.054303420
43---0.026175956 89---0.054937154
44---0.026792783 90---0.055571270
45---0.027409981 91---0.056205766
46---0.028027550 92---0.056840644
Days–––Factor Days–––Factor
Table 99 23.0% Compound Rate---Leap Year
1---0.000628415 47---0.029966464
2---0.001257226 48---0.030613711
3---0.001886431 49---0.031261364
4---0.002516032 50---0.031909425
5---0.003146028 51---0.032557892
6---0.003776420 52---0.033206768
7---0.004407209 53---0.033856051
8---0.005038394 54---0.034505742
9---0.005669975 55---0.035155841
10---0.006301954 56---0.035806349
11---0.006934329 57---0.036457265
12---0.007567102 58---0.037108591
13---0.008200273 59---0.037760326
14---0.008833841 60---0.038412470
15---0.009467808 61---0.039065024
16---0.010102173 62---0.039717989
17---0.010736936 63---0.040371363
18---0.011372099 64---0.041025149
19---0.012007661 65---0.041679345
20---0.012643622 66---0.042333952
21---0.013279983 67---0.042988971
22---0.013916743 68---0.043644401
23---0.014553904 69---0.044300243
24---0.015191465 70---0.044956497
25---0.015829427 71---0.045613164
26---0.016467790 72---0.046270243
27---0.017106554 73---0.046927735
28---0.017745719 74---0.047585641
29---0.018385286 75---0.048243960
30---0.019025255 76---0.048902692
31---0.019665626 77---0.049561839
32---0.020306399 78---0.050221399
33---0.020947576 79---0.050881375
34---0.021589155 80---0.051541765
35---0.022231137 81---0.052202570
36---0.022873523 82---0.052863790
37---0.023516312 83---0.053525425
38---0.024159505 84---0.054187477
39---0.024803103 85---0.054849944
40---0.025447105 86---0.055512828
41---0.026091511 87---0.056176129
42---0.026736323 88---0.056839846
43---0.027381540 89---0.057503980
44---0.028027162 90---0.058168532
45---0.028673190 91---0.058833501
46---0.029319624 92---0.059498888
Days–––Factor Days–––Factor
Table 101 24.0% Compound Rate---Leap Year
1---0.000655738 47---0.031289099
2---0.001311905 48---0.031965354
3---0.001968503 49---0.032642052
4---0.002625532 50---0.033319195
5---0.003282991 51---0.033996781
6---0.003940882 52---0.034674812
7---0.004599204 53---0.035353287
8---0.005257957 54---0.036032207
9---0.005917143 55---0.036711573
10---0.006576761 56---0.037391383
11---0.007236811 57---0.038071640
12---0.007897294 58---0.038752343
13---0.008558210 59---0.039433492
14---0.009219560 60---0.040115088
15---0.009881343 61---0.040797130
16---0.010543561 62---0.041479620
17---0.011206212 63---0.042162558
18---0.011869298 64---0.042845943
19---0.012532819 65---0.043529776
20---0.013196775 66---0.044214058
21---0.013861166 67---0.044898789
22---0.014525993 68---0.045583968
23---0.015191256 69---0.046269597
24---0.015856955 70---0.046955675
25---0.016523091 71---0.047642204
26---0.017189664 72---0.048329182
27---0.017856673 73---0.049016611
28---0.018524120 74---0.049704491
29---0.019192005 75---0.050392822
30---0.019860327 76---0.051081604
31---0.020529088 77---0.051770838
32---0.021198288 78---0.052460524
33---0.021867926 79---0.053150662
34---0.022538003 80---0.053841252
35---0.023208520 81---0.054532296
36---0.023879476 82---0.055223792
37---0.024550873 83---0.055915742
38---0.025222709 84---0.056608146
39---0.025894987 85---0.057301004
40---0.026567705 86---0.057994316
41---0.027240864 87---0.058688083
42---0.027914464 88---0.059382304
43---0.028588507 89---0.060076981
44---0.029262991 90---0.060772114
45---0.029937917 91---0.061467702
46---0.030613287 92---0.062163747