Historical monthly IRS discount rates

PG Calc maintains a table of IRS discount rates (aka, the applicable federal rate) for each month from March 1989 through the latest month. The rate for the next month is announced on about the 20th of the current month.

The charitable deduction for a gift annuity, charitable remainder trust, charitable lead trust, or retained life estate must be calculated using the IRS discount rate for the month of the gift or for one of the two months prior to the gift. The monthly IRS discount rate went into effect for planned gifts made on or after May 1, 1989.

From December 1, 1983 - April 30, 1989 the IRS discount rate was fixed at 10%. Prior to December 1, 1983, the IRS discount rate was fixed at 6%.

Visit the PG Calc website to view the table of all monthly IRS discount rates published since March 1989.