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3%

7%

11%

4%

8%

12%

5%

9%

13%

6%

10%

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Adapted From Rev. Proc. 95-17

3% to 13% 366 Day Years

Only including tables for whole percentage rates up to 92 days

Days–––Factor Days–––Factor
Table 59 – 3.0% Compound Rate–––Leap Year
1–––0.000081967 47–––0.003859731
2–––0.000163941 48–––0.003942014
3–––0.000245922 49–––0.004024305
4–––0.000327909 50–––0.004106602
5–––0.000409903 51–––0.004188906
6–––0.000491904 52–––0.004271216
7–––0.000573912 53–––0.004353533
8–––0.000655926 54–––0.004435858
9–––0.000737947 55–––0.004518188
10–––0.000819975 56–––0.004600526
11–––0.000902009 57–––0.004682870
12–––0.000984050 58–––0.004765221
13–––0.001066098 59–––0.004847579
14–––0.001148153 60–––0.004929944
15–––0.001230214 61–––0.005012315
16–––0.001312282 62–––0.005094693
17–––0.001394357 63–––0.005177078
18–––0.001476438 64–––0.005259469
19–––0.001558526 65–––0.005341868
20–––0.001640621 66–––0.005424273
21–––0.001722723 67–––0.005506685
22–––0.001804832 68–––0.005589103
23–––0.001886947 69–––0.005671528
24–––0.001969069 70–––0.005753961
25–––0.002051197 71–––0.005836399
26–––0.002133333 72–––0.005918845
27–––0.002215475 73–––0.006001297
28–––0.002297623 74–––0.006083757
29–––0.002379779 75–––0.006166222
30–––0.002461941 76–––0.006248695
31–––0.002544110 77–––0.006331174
32–––0.002626286 78–––0.006413661
33–––0.002708468 79–––0.006496154
34–––0.002790658 80–––0.006578653
35–––0.002872854 81–––0.006661160
36–––0.002955056 82–––0.006743673
37–––0.003037266 83–––0.006826193
38–––0.003119482 84–––0.006908720
39–––0.003201705 85–––0.006991253
40–––0.003283934 86–––0.007073793
41–––0.003366171 87–––0.007156340
42–––0.003448414 88–––0.007238894
43–––0.003530664 89–––0.007321455
44–––0.003612920 90–––0.007404022
45–––0.003695184 91–––0.007486596
46–––0.003777454 92–––0.007569177
Days–––Factor Days–––Factor
Table 61 – 4.0% Compound Rate–––Leap Year
1–––0.000109290 47–––0.005149545
2–––0.000218591 48–––0.005259397
3–––0.000327905 49–––0.005369262
4–––0.000437230 50–––0.005479138
5–––0.000546568 51–––0.005589027
6–––0.000655917 52–––0.005698927
7–––0.000765278 53–––0.005808839
8–––0.000874651 54–––0.005918764
9–––0.000984037 55–––0.006028700
10–––0.001093434 56–––0.006138649
11–––0.001202843 57–––0.006248609
12–––0.001312264 58–––0.006358582
13–––0.001421697 59–––0.006468566
14–––0.001531142 60–––0.006578563
15–––0.001640599 61–––0.006688572
16–––0.001750068 62–––0.006798592
17–––0.001859549 63–––0.006908625
18–––0.001969042 64–––0.007018670
19–––0.002078546 65–––0.007128726
20–––0.002188063 66–––0.007238795
21–––0.002297592 67–––0.007348876
22–––0.002407133 68–––0.007458968
23–––0.002516685 69–––0.007569073
24–––0.002626250 70–––0.007679190
25–––0.002735827 71–––0.007789319
26–––0.002845415 72–––0.007899460
27–––0.002955016 73–––0.008009613
28–––0.003064628 74–––0.008119778
29–––0.003174253 75–––0.008229955
30–––0.003283890 76–––0.008340144
31–––0.003393538 77–––0.008450345
32–––0.003503199 78–––0.008560558
33–––0.003612871 79–––0.008670783
34–––0.003722556 80–––0.008781021
35–––0.003832252 81–––0.008891270
36–––0.003941960 82–––0.009001531
37–––0.004051681 83–––0.009111805
38–––0.004161413 84–––0.009222090
39–––0.004271158 85–––0.009332388
40–––0.004380914 86–––0.009442697
41–––0.004490683 87–––0.009553019
42–––0.004600463 88–––0.009663352
43–––0.004710255 89–––0.009773698
44–––0.004820060 90–––0.009884056
45–––0.004929876 91–––0.009994426
46–––0.005039705 92–––0.010104808
Days–––Factor Days–––Factor
Table 63 – 5.0% Compound Rate–––Leap Year
1–––0.000136612 47–––0.006440981
2–––0.000273243 48–––0.006578473
3–––0.000409892 49–––0.006715984
4–––0.000546560 50–––0.006853513
5–––0.000683247 51–––0.006991061
6–––0.000819952 52–––0.007128629
7–––0.000956676 53–––0.007266214
8–––0.001093419 54–––0.007403819
9–––0.001230180 55–––0.007541443
10–––0.001366960 56–––0.007679085
11–––0.001503759 57–––0.007816746
12–––0.001640577 58–––0.007954426
13–––0.001777413 59–––0.008092124
14–––0.001914268 60–––0.008229842
15–––0.002051141 61–––0.008367578
16–––0.002188033 62–––0.008505333
17–––0.002324944 63–––0.008643107
18–––0.002461874 64–––0.008780900
19–––0.002598822 65–––0.008918712
20–––0.002735789 66–––0.009056542
21–––0.002872775 67–––0.009194391
22–––0.003009780 68–––0.009332260
23–––0.003146803 69–––0.009470146
24–––0.003283845 70–––0.009608052
25–––0.003420905 71–––0.009745977
26–––0.003557985 72–––0.009883920
27–––0.003695083 73–––0.010021883
28–––0.003832200 74–––0.010159864
29–––0.003969335 75–––0.010297864
30–––0.004106489 76–––0.010435882
31–––0.004243662 77–––0.010573920
32–––0.004380854 78–––0.010711977
33–––0.004518065 79–––0.010850052
34–––0.004655294 80–––0.010988146
35–––0.004792542 81–––0.011126259
36–––0.004929809 82–––0.011264391
37–––0.005067094 83–––0.011402542
38–––0.005204398 84–––0.011540712
39–––0.005341721 85–––0.011678901
40–––0.005479063 86–––0.011817108
41–––0.005616424 87–––0.011955335
42–––0.005753803 88–––0.012093580
43–––0.005891201 89–––0.012231844
44–––0.006028618 90–––0.012370127
45–––0.006166053 91–––0.012508429
46–––0.006303508 92–––0.012646750
Days–––Factor Days–––Factor
Table 65 – 6.0% Compound Rate–––Leap Year
1–––0.000163934 47–––0.007734041
2–––0.000327896 48–––0.007899243
3–––0.000491884 49–––0.008064473
4–––0.000655899 50–––0.008229729
5–––0.000819941 51–––0.008395013
6–––0.000984010 52–––0.008560323
7–––0.001148106 53–––0.008725661
8–––0.001312228 54–––0.008891026
9–––0.001476378 55–––0.009056418
10–––0.001640554 56–––0.009221837
11–––0.001804758 57–––0.009387283
12–––0.001968988 58–––0.009552757
13–––0.002133245 59–––0.009718257
14–––0.002297529 60–––0.009883785
15–––0.002461840 61–––0.010049339
16–––0.002626178 62–––0.010214921
17–––0.002790543 63–––0.010380530
18–––0.002954935 64–––0.010546166
19–––0.003119354 65–––0.010711830
20–––0.003283800 66–––0.010877520
21–––0.003448272 67–––0.011043238
22–––0.003612772 68–––0.011208982
23–––0.003777299 69–––0.011374754
24–––0.003941853 70–––0.011540554
25–––0.004106433 71–––0.011706380
26–––0.004271041 72–––0.011872233
27–––0.004435675 73–––0.012038114
28–––0.004600337 74–––0.012204022
29–––0.004765026 75–––0.012369957
30–––0.004929741 76–––0.012535919
31–––0.005094484 77–––0.012701909
32–––0.005259253 78–––0.012867926
33–––0.005424050 79–––0.013033969
34–––0.005588873 80–––0.013200041
35–––0.005753724 81–––0.013366139
36–––0.005918602 82–––0.013532265
37–––0.006083506 83–––0.013698417
38–––0.006248438 84–––0.013864597
39–––0.006413397 85–––0.014030805
40–––0.006578383 86–––0.014197039
41–––0.006743396 87–––0.014363301
42–––0.006908436 88–––0.014529590
43–––0.007073502 89–––0.014695907
44–––0.007238596 90–––0.014862250
45–––0.007403718 91–––0.015028621
46–––0.007568866 92–––0.015195019
Days–––Factor Days–––Factor
Table 67 – 7.0% Compound Rate–––Leap Year
1–––0.000191257 47–––0.009028727
2–––0.000382550 48–––0.009221710
3–––0.000573880 49–––0.009414731
4–––0.000765247 50–––0.009607788
5–––0.000956650 51–––0.009800883
6–––0.001148090 52–––0.009994014
7–––0.001339566 53–––0.010187182
8–––0.001531079 54–––0.010380388
9–––0.001722629 55–––0.010573630
10–––0.001914215 56–––0.010766909
11–––0.002105838 57–––0.010960225
12–––0.002297498 58–––0.011153578
13–––0.002489194 59–––0.011346968
14–––0.002680927 60–––0.011540395
15–––0.002872696 61–––0.011733859
16–––0.003064503 62–––0.011927360
17–––0.003256346 63–––0.012120898
18–––0.003448225 64–––0.012314473
19–––0.003640142 65–––0.012508085
20–––0.003832095 66–––0.012701734
21–––0.004024084 67–––0.012895420
22–––0.004216111 68–––0.013089144
23–––0.004408174 69–––0.013282904
24–––0.004600274 70–––0.013476701
25–––0.004792411 71–––0.013670535
26–––0.004984584 72–––0.013864407
27–––0.005176794 73–––0.014058315
28–––0.005369041 74–––0.014252261
29–––0.005561325 75–––0.014446244
30–––0.005753645 76–––0.014640263
31–––0.005946003 77–––0.014834320
32–––0.006138397 78–––0.015028414
33–––0.006330827 79–––0.015222545
34–––0.006523295 80–––0.015416714
35–––0.006715800 81–––0.015610919
36–––0.006908341 82–––0.015805161
37–––0.007100919 83–––0.015999441
38–––0.007293534 84–––0.016193758
39–––0.007486186 85–––0.016388112
40–––0.007678874 86–––0.016582503
41–––0.007871600 87–––0.016776931
42–––0.008064362 88–––0.016971397
43–––0.008257161 89–––0.017165900
44–––0.008449997 90–––0.017360440
45–––0.008642870 91–––0.017555017
46–––0.008835780 92–––0.017749631
Days–––Factor Days–––Factor
Table 69 – 8.0% Compound Rate–––Leap Year
1–––0.000218579 47–––0.010325041
2–––0.000437206 48–––0.010545877
3–––0.000655881 49–––0.010766761
4–––0.000874604 50–––0.010987694
5–––0.001093374 51–––0.011208675
6–––0.001312192 52–––0.011429704
7–––0.001531058 53–––0.011650781
8–––0.001749972 54–––0.011871907
9–––0.001968934 55–––0.012093081
10–––0.002187944 56–––0.012314304
11–––0.002407001 57–––0.012535575
12–––0.002626106 58–––0.012756894
13–––0.002845260 59–––0.012978262
14–––0.003064461 60–––0.013199678
15–––0.003283710 61–––0.013421142
16–––0.003503007 62–––0.013642655
17–––0.003722352 63–––0.013864216
18–––0.003941745 64–––0.014085826
19–––0.004161185 65–––0.014307484
20–––0.004380674 66–––0.014529190
21–––0.004600211 67–––0.014750945
22–––0.004819796 68–––0.014972749
23–––0.005039428 69–––0.015194601
24–––0.005259109 70–––0.015416501
25–––0.005478838 71–––0.015638450
26–––0.005698615 72–––0.015860448
27–––0.005918440 73–––0.016082494
28–––0.006138312 74–––0.016304588
29–––0.006358233 75–––0.016526731
30–––0.006578202 76–––0.016748923
31–––0.006798220 77–––0.016971163
32–––0.007018285 78–––0.017193452
33–––0.007238398 79–––0.017415789
34–––0.007458559 80–––0.017638175
35–––0.007678769 81–––0.017860610
36–––0.007899027 82–––0.018083093
37–––0.008119332 83–––0.018305625
38–––0.008339686 84–––0.018528205
39–––0.008560088 85–––0.018750835
40–––0.008780539 86–––0.018973512
41–––0.009001037 87–––0.019196239
42–––0.009221584 88–––0.019419014
43–––0.009442179 89–––0.019641838
44–––0.009662822 90–––0.019864710
45–––0.009883513 91–––0.020087632
46–––0.010104253 92–––0.020310601
Days–––Factor Days–––Factor
Table 71 – 9.0% Compound Rate–––Leap Year
1–––0.000245902 47–––0.011622984
2–––0.000491864 48–––0.011871744
3–––0.000737886 49–––0.012120565
4–––0.000983969 50–––0.012369447
5–––0.001230113 51–––0.012618390
6–––0.001476317 52–––0.012867395
7–––0.001722582 53–––0.013116461
8–––0.001968907 54–––0.013365588
9–––0.002215293 55–––0.013614776
10–––0.002461739 56–––0.013864025
11–––0.002708246 57–––0.014113336
12–––0.002954814 58–––0.014362708
13–––0.003201442 59–––0.014612142
14–––0.003448131 60–––0.014861637
15–––0.003694880 61–––0.015111193
16–––0.003941691 62–––0.015360810
17–––0.004188562 63–––0.015610489
18–––0.004435493 64–––0.015860229
19–––0.004682486 65–––0.016110031
20–––0.004929539 66–––0.016359894
21–––0.005176652 67–––0.016609819
22–––0.005423827 68–––0.016859805
23–––0.005671062 69–––0.017109852
24–––0.005918359 70–––0.017359961
25–––0.006165716 71–––0.017610132
26–––0.006413133 72–––0.017860364
27–––0.006660612 73–––0.018110657
28–––0.006908151 74–––0.018361012
29–––0.007155752 75–––0.018611429
30–––0.007403413 76–––0.018861907
31–––0.007651135 77–––0.019112447
32–––0.007898918 78–––0.019363049
33–––0.008146762 79–––0.019613712
34–––0.008394667 80–––0.019864436
35–––0.008642633 81–––0.020115223
36–––0.008890660 82–––0.020366071
37–––0.009138748 83–––0.020616980
38–––0.009386897 84–––0.020867952
39–––0.009635107 85–––0.021118985
40–––0.009883378 86–––0.021370080
41–––0.010131710 87–––0.021621236
42–––0.010380103 88–––0.021872455
43–––0.010628557 89–––0.022123735
44–––0.010877072 90–––0.022375077
45–––0.011125648 91–––0.022626480
46–––0.011374286 92–––0.022877946
Days–––Factor Days–––Factor
Table 73 – 10.0% Compound Rate–––Leap Year
1–––0.000273224 47–––0.012922560
2–––0.000546523 48–––0.013199315
3–––0.000819896 49–––0.013476145
4–––0.001093344 50–––0.013753051
5–––0.001366867 51–––0.014030033
6–––0.001640464 52–––0.014307090
7–––0.001914137 53–––0.014584223
8–––0.002187884 54–––0.014861432
9–––0.002461706 55–––0.015138717
10–––0.002735602 56–––0.015416077
11–––0.003009574 57–––0.015693513
12–––0.003283620 58–––0.015971025
13–––0.003557741 59–––0.016248613
14–––0.003831937 60–––0.016526276
15–––0.004106208 61–––0.016804016
16–––0.004380554 62–––0.017081831
17–––0.004654975 63–––0.017359722
18–––0.004929471 64–––0.017637689
19–––0.005204042 65–––0.017915732
20–––0.005478688 66–––0.018193851
21–––0.005753409 67–––0.018472047
22–––0.006028205 68–––0.018750318
23–––0.006303076 69–––0.019028665
24–––0.006578022 70–––0.019307088
25–––0.006853043 71–––0.019585587
26–––0.007128140 72–––0.019864162
27–––0.007403312 73–––0.020142814
28–––0.007678558 74–––0.020421541
29–––0.007953880 75–––0.020700345
30–––0.008229278 76–––0.020979225
31–––0.008504750 77–––0.021258181
32–––0.008780298 78–––0.021537213
33–––0.009055921 79–––0.021816322
34–––0.009331619 80–––0.022095506
35–––0.009607393 81–––0.022374768
36–––0.009883242 82–––0.022654105
37–––0.010159166 83–––0.022933519
38–––0.010435166 84–––0.023213009
39–––0.010711241 85–––0.023492575
40–––0.010987392 86–––0.023772218
41–––0.011263618 87–––0.024051937
42–––0.011539919 88–––0.024331733
43–––0.011816296 89–––0.024611605
44–––0.012092749 90–––0.024891553
45–––0.012369277 91–––0.025171578
46–––0.012645881 92–––0.025451680
Days–––Factor Days–––Factor
Table 75 – 11.0% Compound Rate–––Leap Year
1–––0.000300546 47–––0.014223769
2–––0.000601183 48–––0.014528591
3–––0.000901910 49–––0.014833504
4–––0.001202728 50–––0.015138508
5–––0.001503636 51–––0.015443605
6–––0.001804634 52–––0.015748793
7–––0.002105723 53–––0.016054072
8–––0.002406902 54–––0.016359444
9–––0.002708172 55–––0.016664907
10–––0.003009533 56–––0.016970462
11–––0.003310983 57–––0.017276109
12–––0.003612525 58–––0.017581848
13–––0.003914157 59–––0.017887678
14–––0.004215880 60–––0.018193601
15–––0.004517694 61–––0.018499615
16–––0.004819598 62–––0.018805722
17–––0.005121593 63–––0.019111920
18–––0.005423678 64–––0.019418211
19–––0.005725855 65–––0.019724593
20–––0.006028122 66–––0.020031068
21–––0.006330480 67–––0.020337634
22–––0.006632930 68–––0.020644293
23–––0.006935469 69–––0.020951044
24–––0.007238100 70–––0.021257887
25–––0.007540822 71–––0.021564823
26–––0.007843635 72–––0.021871851
27–––0.008146539 73–––0.022178971
28–––0.008449534 74–––0.022486183
29–––0.008752620 75–––0.022793487
30–––0.009055797 76–––0.023100884
31–––0.009359065 77–––0.023408374
32–––0.009662424 78–––0.023715955
33–––0.009965875 79–––0.024023630
34–––0.010269416 80–––0.024331396
35–––0.010573049 81–––0.024639255
36–––0.010876773 82–––0.024947207
37–––0.011180589 83–––0.025255251
38–––0.011484495 84–––0.025563388
39–––0.011788493 85–––0.025871618
40–––0.012092583 86–––0.026179940
41–––0.012396764 87–––0.026488354
42–––0.012701036 88–––0.026796862
43–––0.013005400 89–––0.027105462
44–––0.013309855 90–––0.027414155
45–––0.013614401 91–––0.027722941
46–––0.013919040 92–––0.028031819
Days–––Factor Days–––Factor
Table 77 – 12.0% Compound Rate–––Leap Year
1–––0.000327869 47–––0.015526615
2–––0.000655845 48–––0.015859575
3–––0.000983929 49–––0.016192643
4–––0.001312121 50–––0.016525821
5–––0.001640420 51–––0.016859108
6–––0.001968826 52–––0.017192505
7–––0.002297341 53–––0.017526010
8–––0.002625963 54–––0.017859626
9–––0.002954693 55–––0.018193350
10–––0.003283530 56–––0.018527184
11–––0.003612476 57–––0.018861127
12–––0.003941529 58–––0.019195180
13–––0.004270690 59–––0.019529342
14–––0.004599959 60–––0.019863614
15–––0.004929336 61–––0.020197996
16–––0.005258821 62–––0.020532487
17–––0.005588414 63–––0.020867088
18–––0.005918115 64–––0.021201798
19–––0.006247925 65–––0.021536619
20–––0.006577842 66–––0.021871549
21–––0.006907867 67–––0.022206588
22–––0.007238001 68–––0.022541738
23–––0.007568243 69–––0.022876998
24–––0.007898593 70–––0.023212367
25–––0.008229052 71–––0.023547847
26–––0.008559619 72–––0.023883436
27–––0.008890294 73–––0.024219136
28–––0.009221078 74–––0.024554945
29–––0.009551970 75–––0.024890865
30–––0.009882971 76–––0.025226895
31–––0.010214080 77–––0.025563035
32–––0.010545298 78–––0.025899285
33–––0.010876624 79–––0.026235645
34–––0.011208059 80–––0.026572116
35–––0.011539602 81–––0.026908697
36–––0.011871255 82–––0.027245388
37–––0.012203016 83–––0.027582190
38–––0.012534886 84–––0.027919102
39–––0.012866864 85–––0.028256125
40–––0.013198952 86–––0.028593258
41–––0.013531148 87–––0.028930502
42–––0.013863453 88–––0.029267856
43–––0.014195868 89–––0.029605321
44–––0.014528391 90–––0.029942896
45–––0.014861023 91–––0.030280583
46–––0.015193765 92–––0.030618380
Days–––Factor Days–––Factor
Table 79 – 13.0% Compound Rate–––Leap Year
1–––0.000355191 47–––0.016831098
2–––0.000710509 48–––0.017192268
3–––0.001065952 49–––0.017553566
4–––0.001421522 50–––0.017914992
5–––0.001777218 51–––0.018276546
6–––0.002133041 52–––0.018638229
7–––0.002488990 53–––0.019000041
8–––0.002845065 54–––0.019361981
9–––0.003201267 55–––0.019724049
10–––0.003557595 56–––0.020086246
11–––0.003914050 57–––0.020448572
12–––0.004270632 58–––0.020811026
13–––0.004627340 59–––0.021173609
14–––0.004984175 60–––0.021536321
15–––0.005341136 61–––0.021899162
16–––0.005698225 62–––0.022262132
17–––0.006055440 63–––0.022625230
18–––0.006412782 64–––0.022988458
19–––0.006770251 65–––0.023351814
20–––0.007127847 66–––0.023715300
21–––0.007485570 67–––0.024078915
22–––0.007843420 68–––0.024442659
23–––0.008201397 69–––0.024806532
24–––0.008559501 70–––0.025170534
25–––0.008917733 71–––0.025534666
26–––0.009276092 72–––0.025898927
27–––0.009634578 73–––0.026263317
28–––0.009993191 74–––0.026627837
29–––0.010351932 75–––0.026992486
30–––0.010710800 76–––0.027357265
31–––0.011069796 77–––0.027722173
32–––0.011428919 78–––0.028087211
33–––0.011788170 79–––0.028452378
34–––0.012147548 80–––0.028817676
35–––0.012507054 81–––0.029183103
36–––0.012866687 82–––0.029548660
37–––0.013226449 83–––0.029914346
38–––0.013586338 84–––0.030280163
39–––0.013946355 85–––0.030646109
40–––0.014306500 86–––0.031012186
41–––0.014666773 87–––0.031378392
42–––0.015027173 88–––0.031744729
43–––0.015387702 89–––0.032111196
44–––0.015748359 90–––0.032477793
45–––0.016109144 91–––0.032844520
46–––0.016470057 92–––0.033211377