Federal Research Facilities and Administrative (F&A) Rates

FY2025 (Provisional) and FY2024 Facilities and Administrative (F&A) Rates

Please note, provisional rates are temporary and may be adjusted in the future when MIT and ONR complete negotiations of fixed rates for FY25. Awards that apply the provisional rate at the time of award may need to be adjusted based on the fixed rates.

View historical F&A rates

Applying the Federal Research F&A Rates

To account for indirect costs, federal research F&A rates are applied to all federally sponsored and industry sponsored research projects. (Other projects use different indirect rates.) 

Use the appropriate rate for the fiscal year, sponsor and location of the project:

• Fiscal year: The FY2025 provisional agreement is effective July 1, 2024. The MIT fiscal year runs from July 1 to June 30.
• Sponsor: Fixed for the life provisions are only applied to federal and federal prime awards. Foundation, industrial and other non-federal awards may be subject to the rate in effect at the time that expenses post.
• Location: Only use off-campus rates for qualified expenses.

Rates are applied only to to modified total direct costs, which excludes tuition remission, scholarships and fellowships, capital expenditures, equipment, rent, and subcontract awards over $25,000.

Historical F&A Rates

_{Updated December 19, 2024}