LIHTC income and rent limits by state, 2026
HUD publishes Multifamily Tax Subsidy Project limits each year for every county, and for every town in New England. These pages carry the 2026 limits at every level from 20% to 80% of area median, with the maximum rent each one sets, for 4,764 areas.
- Alabama67 areas
- Alaska30 areas
- American Samoa1 area
- Arizona15 areas
- Arkansas75 areas
- California58 areas
- Colorado64 areas
- Connecticut169 areas
- Delaware3 areas
- District of Columbia1 area
- Florida67 areas
- Georgia159 areas
- Guam1 area
- Hawaii5 areas
- Idaho44 areas
- Illinois102 areas
- Indiana92 areas
- Iowa99 areas
- Kansas105 areas
- Kentucky120 areas
- Louisiana64 areas
- Maine529 areas
- Maryland24 areas
- Massachusetts351 areas
- Michigan83 areas
- Minnesota87 areas
- Mississippi82 areas
- Missouri116 areas
- Montana56 areas
- Nebraska93 areas
- Nevada17 areas
- New Hampshire259 areas
- New Jersey21 areas
- New Mexico33 areas
- New York62 areas
- North Carolina100 areas
- North Dakota53 areas
- Northern Mariana Islands1 area
- Ohio88 areas
- Oklahoma77 areas
- Oregon36 areas
- Pennsylvania67 areas
- Puerto Rico78 areas
- Rhode Island39 areas
- South Carolina46 areas
- South Dakota66 areas
- Tennessee95 areas
- Texas254 areas
- U.S. Virgin Islands3 areas
- Utah29 areas
- Vermont256 areas
- Virginia133 areas
- Washington39 areas
- West Virginia55 areas
- Wisconsin72 areas
- Wyoming23 areas
Source: HUD FY2026 Multifamily Tax Subsidy Project income limits (MTSP-Data-FY26 and MTSP-IncAvg-Data-FY26, HUD files dated March 27, 2026).
How the limits and rents fit together
HUD sets the 50% limit for each area and household size, starting from its very low-income limit and applying the MTSP hold-harmless rules. The 60% limit is 120% of it, and Rev. Rul. 2020-4 fixes the income averaging levels as multiples too: 40% of the 50% limit for the 20% level up to 160% for the 80% level. A unit's maximum gross rent is 30% of the limit for the household size the unit is assumed to hold: one person for a studio, 1.5 per bedroom. A two-bedroom is figured at three people and a one-bedroom at 1.5, the average of the one- and two-person limits.
A list of limits stays usable until 45 days after HUD releases the next one, or until HUD's effective date for the new list if that's later (Rev. Rul. 94-57). State agencies publish their own charts and audit against them; the figures here come straight from HUD's files.