Federal Research Facilities and Administrative (F&A) Rates

FY2026 and FY2025 Facilities and Administrative (F&A) Rates

As announced on May 8, 2025, MIT now uses one set of F&A rates for most federal sponsored research, and another set of research rates for sponsors under the U.S. Department of Health and Human Services (HHS).

For specific guidance on awards issued in or prior to FY26, see Applying FY2025 and FY2026 F&A Rates.

View historical F&A rates

Applying the Federal Research F&A Rates

For specific guidance on awards issued in or prior to FY26, see Applying FY2025 and FY2026 F&A Rates. More general guidance is available below.

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

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

• Fiscal year: The MIT fiscal year runs from July 1 to June 30.
• Sponsor: As of October 1, 2024, MIT will have separate rates for organized research sponsored by agencies under HHS (such as NIH). 
  The type of sponsor also affects fixed-for-the-life provisions:
  • Federal and federal prime awards: Fixed-for-the-life provisions apply.
  • HHS awards renewed or continuing in FY25 or FY26: Use new F&A rate for HHS projects, even if the award previously used a fixed-for-the-life rate. The F&A rate for HHS projects will become the new fixed-for-the-life rate.
  • Foundation, industrial and other non-federal awards: May be subject to the applicable rate in effect at the time that expenses post.
• Location: Use off-campus rates only for qualified expenses.

On federal awards, rates are applied only 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

Prior to FY2025, MIT negotiated one rate for all research awards for federal sponsors:

_{Updated May 8, 2025}