REV. RUL. 2025-1 TABLE 1 
 
Applicable Federal Rates (AFR) for January 2025 
 
Period for Compounding 
 	Annual 	Semiannual 	Quarterly 	Monthly 
 
Short-term 
                                                                                 
	AFR 	 4.33% 	4.28% 	4.26% 	 4.24%      	
110% 	AFR 	 4.77% 	4.71% 	4.68%	             4.66% 	
120% 	AFR 	 5.21%	5.14% 	5.11%	             5.09% 	
130%	 AFR 	 5.64% 	5.56%	5.52%	             5.50% 	
                                                                                 
Mid-term 
                                                                                
	AFR 	4.24% 	4.20%	              4.18%	            4.16% 	
110% 	AFR    	4.67%	           4.62%	              4.59%	            4.58%          	
120%	 AFR 	5.10% 	5.04% 	5.01% 	4.99%      	
130% 	AFR 	5.53% 	5.46% 	5.42% 	 5.40%        	
150% 	AFR 	6.40% 	6.30% 	6.25% 	6.22%      	
175% 	AFR 	7.49% 	7.35% 	7.28% 	7.24%        	

	AFR 	4.53%  	4.48% 	4.46% 	4.44%         	
110% 	AFR 	4.99% 	4.93% 	4.90%	            4.88% 	
120% 	AFR 	5.45% 	5.38% 	5.34% 	5.32%        	
130% 	AFR 	5.90% 	5.82% 	5.78% 	5.75%