REV. RUL. 2025-10 TABLE 1 
 
Applicable Federal Rates (AFR) for May 2025 
 
Period for Compounding 
 	Annual 	Semiannual 	Quarterly 	Monthly 
 
Short-term 
	AFR 	 4.05% 	4.01% 	3.99% 	 3.98%      	
110% 	AFR 	 4.46% 	4.41% 	4.39%	             4.37% 	
120% 	AFR 	 4.87%	          4.81% 	     4.78%	             4.76% 	
130% 	AFR 	 5.28% 	5.21%	              5.18%	5.15% 	
Mid-term 
                                                                                
	AFR 	4.10% 	4.06%	              4.04% 	           4.03% 	
110% 	AFR    	4.52%	           4.47%	              4.45%	            4.43%          	
120% 	AFR 	4.93% 	4.87% 	4.84% 	4.82%      	
130% 	AFR 	5.35% 	5.28% 	5.25% 	 5.22%        	
150%	 AFR 	6.18% 	6.09% 	6.04% 	6.01%      	
175% 	AFR 	7.24% 	7.11% 	7.05% 	7.01%        	
                                                                                 
Long-term 
                                                                                 
	AFR 	4.62%  	4.57% 	4.54% 	4.53%         	
110% 	AFR 	5.09% 	5.03% 	5.00%	            4.98% 	
120% 	AFR 	5.56% 	5.48% 	5.44% 	5.42%      	
130% 	AFR  	6.03% 	5.94% 	5.90% 	5.87%