1. Indirect costs on a federal project (MTDC method)

Total direct costs ($) Rate (%)De minimis: up to 15% (NIH: 10%). Or your negotiated rate. Subaward cap ($)$50,000 per subaward (NIH: $25,000).

Exclusions from MTDC

Equipment ($) Participant support costs ($) Rental costs ($) Tuition remission, scholarships, patient care ($)

Subaward totals, one per line or comma-separated ($)Only the amount over the cap on each subaward is excluded.

Excluded$0

MTDC base$0

Indirect costs$0

Total with indirect$0

2. Estimate your organization’s own indirect rate

A rough simplified-allocation estimate from your annual financials (your audit or Form 990, Part IX). It isn’t a negotiated rate, but it tells you what overhead really costs you.

Total indirect costs ($)Management and general, plus shared costs not charged to programs. Total direct program costs ($) Exclusions from the base ($)Equipment, pass-through grants, participant support.

Direct base$0

Rate on that base0%

Share of total spending0%

What this calculator does

Part 1 applies the federal modified total direct cost (MTDC) base defined in 2 CFR 200.1. It leaves out equipment, rental costs, participant support, tuition remission, scholarships and patient care, plus the portion of each subaward above the cap. The de minimis rate of up to 15% is in 2 CFR 200.414(f) for organizations without a current negotiated rate. NIH announced in April 2026 (NOT-OD-26-072) that its awards keep the older 10% rate and $25,000 subaward cap, so check the agency’s terms.

Part 2 is a simple division: indirect costs divided by the direct base. Federal negotiated rates follow detailed rules (2 CFR 200 Appendix IV for nonprofits) and are set by your cognizant agency, so use this as an estimate, not a rate to put in a federal budget.

Read indirect costs explained for NICRAs, foundation overhead policies, and how to make the case for full-cost funding.