LIHTC tools

LIHTC rent calculator: maximum rent by county

The maximum LIHTC gross rent is 30% of the income limit for the unit's imputed household size (1.5 people per bedroom, 1 for a studio), divided by 12; subtract the utility allowance for the most the tenant can pay. Pick a county, unit size and AMI level to get both from HUD's FY2026 limits.

State

County

Unit size

Income level (% of area median)

Utility allowance ($/month) From your agency or housing authority. Example: $150.

Use HERA Special limits where HUD lists them (projects placed in service by 2008)

2 bedrooms at 60% AMI in Travis County

$1,665 tenant-paid rent

Income limit for 3 persons	$72,600
Maximum gross rent: 30% / 12, rounded down	$1,815
Less utility allowance	-$150
Maximum tenant-paid rent	$1,665

Maximum gross rent, every level (FY2026)

AMI	Studio	1 BR	2 BR	3 BR	4 BR
20%	$470	$504	$605	$699	$780
30%	$705	$756	$907	$1,048	$1,170
40%	$941	$1,008	$1,210	$1,398	$1,560
50%	$1,176	$1,260	$1,512	$1,747	$1,950
60%	$1,411	$1,512	$1,815	$2,097	$2,340
70%	$1,646	$1,764	$2,117	$2,446	$2,730
80%	$1,882	$2,017	$2,420	$2,796	$3,120

All FY2026 limits for Travis County

As of October 30, 2026 (HUD FY2026 limits, files dated March 27, 2026). Sources: HUD FY2026 MTSP income limits; IRS Publication 5913; IRC 42(g)(2) (Cornell LII); Treas. Reg. 1.42-10. An estimate, not tax or legal advice.

The formula

Imputed household = 1 person (studio) or 1.5 x bedrooms Income limit = HUD limit for that size at the AMI level (average two sizes if fractional) Max gross rent = floor(income limit x 30% / 12) Max tenant rent = max gross rent - utility allowance

Worked example

A two-bedroom unit at 60% in Travis County, Texas: the imputed household is 3 people, whose FY2026 60% limit is $72,600. 30% of that over 12 is $1,815 of gross rent. With a $150 utility allowance, the tenant pays at most $1,665. A one-bedroom imputes 1.5 people, so it averages the 1-person ($56,460) and 2-person ($64,560) limits: $60,510, for a $1,512 gross rent cap.

Want every size and level for one county at once, with HERA limits and the 2027 QCT count? Open the county's income limits page. Designing a mix across levels? Use the income averaging worksheet.

Questions people ask

How is the maximum LIHTC rent calculated?

Gross rent, meaning rent plus the utility allowance, can't exceed 30% of the income limit for the unit's imputed household size: 1 person for a studio and 1.5 people per bedroom (IRC 42(g)(2)). When the size is fractional, as for a 1-bedroom (1.5 people), you average the limits for the two sizes on either side. Divide the annual figure by 12 and round down.

Does the tenant's actual household size matter?

No. The rent limit depends on the unit's bedrooms, not on who lives there. Household size matters for the income limit the tenant must meet.

What is the utility allowance?

An estimate of tenant-paid utilities, set by a method in Treas. Reg. 1.42-10 (the local housing authority schedule, a utility company estimate, the agency's estimate, HUD's Utility Schedule Model or an energy consumption model, among others). Subtract it from the gross rent cap to get the most the tenant can pay the owner.

What are HERA Special limits?

Higher limits HUD publishes for some counties that projects placed in service on or before December 31, 2008 may use (Housing and Economic Recovery Act of 2008, sec. 3009). HUD lists them only for the 50% and 60% levels and only where they apply.

Do Section 8 payments count toward the limit?

No. Payments under Section 8 or a comparable rental assistance program are not part of gross rent (IRC 42(g)(2)(B)(i)), so a voucher can bring the owner more than the LIHTC tenant rent.