Imputed Interest Calculator calculator can be used to determine the taxable portion of housing benefits by comparing fair market rent with the actual rent paid.
Learn how to use the Imputed Interest Calculator calculator and its working principles
The calculator uses the following formula to determine the imputed interest:
Imputed Interest = FMR - Actual Rent Paid
The Fair Market Rent (FMR) is the amount that rent would normally be in the open market for a property of similar quality and location. The Actual Rent Paid is the amount the recipient actually paid. The difference between these two values is the imputed interest, which may be subject to tax.