Indirect Cost Rate Calculator

Calculate your NICRA indirect cost rate using the MTDC or Salaries, Wages, and Fringe (SWF) allocation base. Built to reflect the 2024 Uniform Guidance update effective October 1, 2024.

NICRA 2 CFR 200 MTDC Indirect Costs Updated Oct 1, 2024

01 Indirect Costs

Total Indirect Costs ($)

Admin salaries, rent, utilities, IT, HR, and other overhead not directly tied to a specific program.

02 Direct Costs

Salaries and Wages ($)

Fringe Benefits ($)

Supplies and Materials ($)

Travel ($)

Equipment (over $5,000 per unit) ($)

Excluded from MTDC base per 2 CFR 200.

Subawards, First $50,000 Each ($)

Only the first $50,000 of each subaward counts toward MTDC. Updated from $25,000 effective October 1, 2024.

Subawards, Amount Over $50,000 ($)

Excluded from MTDC base per 2 CFR 200.

Other Direct Costs ($)

Consultants, services, and other allowable direct costs not listed above.

03 Allocation Base Method

MTDC

SWF

MTDC, Modified Total Direct Costs Includes salaries, fringe benefits, supplies, travel, first $50,000 of each subaward, and other direct costs. Equipment and subaward amounts over $50,000 are excluded. Standard base for most federal grants under 2 CFR 200, updated October 1, 2024.

Your Indirect Cost Rate

0.00%

Indirect Costs$0

Allocation Base (MTDC)$0

Indirect Rate0.00%

Base Calculation

Example application: With $100,000 in MTDC-eligible direct costs on a federal award, your indirect cost recovery would be $0.

How to Use This Calculator

Enter your organization's total indirect costs in Step 1. These are the overhead expenses that support your organization but cannot be directly tied to a single program: executive leadership, accounting, HR, IT, and facility costs.

In Step 2, enter your direct cost categories. The calculator will automatically determine which costs are included in or excluded from your allocation base based on 2 CFR 200 requirements.

In Step 3, choose your allocation base. Most organizations use MTDC. SWF is appropriate when non-personnel costs are disproportionately large and would distort the rate.

Important: This calculator provides an estimate only. Your actual negotiated rate will be determined through the formal NICRA process with your cognizant federal agency and may differ based on your specific cost accounting practices and allowability determinations.

What the Result Means

Your calculated rate is the percentage of your allocation base that represents indirect costs. For example, a rate of 28% means that for every $100 in MTDC-eligible direct costs on a federal award, you can recover $28 in indirect costs.

If your calculated rate is above 15%, you are almost certainly leaving money on the table by using the de minimis rate. Initiating a NICRA negotiation with your cognizant federal agency will allow you to recover your actual indirect costs rather than the standard 15%.

If your calculated rate is below 15%, the de minimis rate may be sufficient for now, though a formal NICRA still provides a more defensible cost structure under audit.

2024 Update: The October 1, 2024 Uniform Guidance update increased the subaward MTDC threshold from $25,000 to $50,000 per subaward and the de minimis rate from 10% to 15% of MTDC. This calculator reflects both updates.

Next Step

Ready to negotiate your NICRA?

The Grant Project works with local governments and nonprofits to develop cost allocation plans and negotiate NICRAs with cognizant federal agencies.

Work With The Grant Project

Keep Learning

Want to understand the full NICRA process?

Read the complete guide to Negotiated Indirect Cost Rate Agreements, including who needs one, how to negotiate it, and key terms explained.

Read the NICRA Guide