Low-income housing tax credit data and tools
The tax credit numbers that decide a deal, and where the apartments are
Look up 2026 income and rent limits for any county, check a site's QCT and DDA status, estimate 4% and 9% credits, and find tax credit properties from HUD's national database by city. Every figure cites its HUD, IRS, Census or Federal Register source.
LIHTC Atlas is an independent site run by Janover Capital LLC, a private company. It is not affiliated with HUD, USDA, the IRS, any state housing finance agency or any government agency, and it does not own, manage or rent apartments or take rental applications.
2026 income and rent limits
HUD's MTSP limits for all 4,764 counties and New England towns: 20% to 80% of AMI for 1 to 8 people, and the maximum rents for every unit size.
QCT and DDA check
Any address against HUD's 2027 lists: 14,539 Qualified Census Tracts plus metro and nonmetro DDAs. Either one allows the 130% basis boost.
4% and 9% credit estimator
Annual and ten-year credits, equity at your price, and the bonds a 4% deal needs under the new 25% test.
Tax credit apartments
32,256 properties in 1,920 cities from HUD's LIHTC database, with units and bedroom sizes.
What sets the rents: the income averaging ladder
Every LIHTC income level is a fixed multiple of HUD’s very low-income limit, the 50% figure. Rev. Rul. 2020-4 ties every level to the 50% limit. The average income test itself counts designation points: units can be designated from 20% to 80% of area median as long as the designations average 60% or less.
The ladder below shows each level as a share of the 50% limit. Rents follow the same ladder, because a unit’s maximum gross rent is 30% of its income limit. Every county’s income limit page draws the same ladder in dollars.
- 20% 40% of VLIL
- 30% 60% of VLIL
- 40% 80% of VLIL
- 50% 100% of VLIL
- 60% 120% of VLIL
- 70% 140% of VLIL
- 80% 160% of VLIL
Source: Rev. Rul. 2020-4 (IRS), average income test under IRC 42(g)(1)(C). VLIL is HUD's very low-income (50%) limit for the same household size. 60% is the most common LIHTC level and the averaging cap.
Questions people ask
What is a LIHTC property?
An apartment property built or rehabbed with low-income housing tax credits under IRC section 42. In exchange for the credits, the owner rents some or all units to households under an income limit, usually 50% or 60% of area median income, at capped rents, generally for at least 30 years.
How are LIHTC rents set?
Gross rent for a restricted unit, including a utility allowance, can't exceed 30% of the income limit for the unit's imputed household size, which is one person for a studio and 1.5 people per bedroom (IRC 42(g)(2)). The rent is the same for every household in that unit type, whatever its exact income.
Who runs LIHTC Atlas?
LIHTC Atlas is operated by Janover Capital LLC, a private company. It is not a government agency and is not affiliated with, endorsed by or acting for HUD, USDA, the IRS, any state housing finance agency or any government agency.
Financing a tax credit deal?
Send it to the Janover Capital desk for construction, bond, bridge and permanent debt.