On May 1, 2026, HUD published the 2026 income limits for HUD programs, as well as for the Low-Income Housing Tax Credit and Tax-Exempt Bond programs. The limits are effective on May 1, 2026. The limits for the LIHTC and Bond projects are published separately from those for HUD programs.

For better understanding, LIHTC and Bond properties operate under the limits of the Multifamily Tax Subsidy Project (MTSP). These properties are 'held harmless' from income limit and rent reductions. This means they can use the highest income limits for resident qualification and rent calculation since the project has been in service. However, it's important to note that HUD program income limits are not 'held harmless'.

HUD sets the 50% and 60% MTSP limits, along with the Average Income (AI) limits at 20%, 30%, 40%, 50%, 60%, 70%, and 80%.

Projects that were placed in service before 2009 may use the HERA Special Income Limits in areas where HUD has published these limits. Projects placed in service after 2008 cannot use the HERA Special Limits.

Projects in rural areas not financed by tax-exempt bonds can use the higher of the MTSP limits or the National Non-Metropolitan Income Limits (NNMIL).

The 50% National Non-Metro Income Limits for 2026 are -

1. 1 Person: $29,650
2. 2 Person: $33,900
3. 3 Person: $38,150
4. 4 Person: $42,350
5. 5 Person: $45,750
6. 6 Person: $49,150
7. 7 Person: $52,550
8. 8 Person: $55,950

Owners of LIHTC projects may rely on the 2025 income limits for all purposes for 45 days after the effective date of the newly issued limits, which ends on June 15, 2026.

The limits for HUD programs may be found at https://www.huduser.gov/portal/datasets/il.html#data_2026. The limits for LIHTC and Bond programs may be found at https://www.huduser.gov/portal/datasets/mtsp.html