Rates

Indirect Rates

Projects incur indirect costs for infrastructure and administrative support services that are essential to the operation of the Institute and its programs. For example, conducting sponsored research or teaching would be impossible without buildings, equipment, utilities, maintenance, libraries, and administrative services.

Because individual indirect costs cannot be assigned to projects, a project’s indirect costs are calculated using indirect rates. Depending on the type of activity associated with the award, the sponsor and the lab or center involved, there are three distinct indirect rates used in budgeting:

• Federal F&A Rates – for federal sponsored research and industry sponsored research categorized as organized research 
• MIT use of De Minimis Rate – for non-research other sponsored activities or instruction awards (excluding those with federally mandated rates) from federal sponsors
• Fund Account Rates – for non-research other sponsored activities or instruction awards from non-federal sponsors

Other Rates

• Allocation Rates
• Employee Benefits Rates
• Vacation Accrual Rates
• Graduate Research Assistant Tuition Subsidy Rates
• RA and TA Salary Levels and Health Insurance Rates

^{Updated December 19, 2024}