2026-02660Rule

7(a) Alternative Base Rate Options

Published Date: 2/10/2026

Rule

Summary

Starting March 1, 2026, small business lenders can pick from three new base rates—5-year Treasury, 10-year Treasury, or SOFR—when setting variable interest rates for SBA 7(a) loans. This gives lenders more flexibility beyond the usual Prime or Optional Peg rates, helping small businesses get loans that better match current market conditions. These changes could affect loan costs and options, so keep an eye out if you’re borrowing or lending under the 7(a) program!

Analyzed Economic Effects

4 provisions identified: 3 benefits, 0 costs, 1 mixed.

Three new base-rate choices

Starting March 1, 2026, lenders making SBA 7(a) variable-rate loans may choose one of three Alternative Base Rates: the 5-year Treasury Note rate, the 10-year Treasury Note rate, or the Secured Overnight Financing Rate (SOFR). These Alternative Base Rates are also available for use in any 7(a) pilot loan program unless that pilot expressly prohibits them.

Maximum rate still capped

When a lender uses one of the Alternative Base Rates, the maximum interest rate the lender may charge on a 7(a) loan must not exceed the Prime rate plus the allowed spread for that loan amount, following the guidance in SOP 50 10. SOP 50 10 establishes the maximum allowed spread based on the loan amount.

SOFR use and default interest method

Lenders may use in-house SOFR reference rates of 30 days or less as their SOFR-based option. If SBA pays interest to a lender after a borrower default, SBA will calculate that interest using the daily SOFR rate reported by the Federal Reserve Bank of New York and published monthly by SBA.

Monthly Treasury rate timing and publication

The 5-year and 10-year Treasury Note rates used as Alternative Base Rates will be adjusted monthly based on the market rate at 5:00 p.m. Eastern on the final business day of the previous month. SBA will publish the Alternative Base Rates monthly on its website together with the Prime rate and the SBA Optional Peg Rate.

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Key Dates

Published Date
Rule Effective
2/10/2026
3/1/2026

Department and Agencies

Department
Independent Agency
Agency
Small Business Administration
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