💰 Lump Sum PV 📅 Annuity PV 🏛️ Discount Rate

Present Value Calculator

A dollar today is worth more than a dollar tomorrow. Present value quantifies exactly how much more, using a discount rate that reflects opportunity cost and risk.

Quick Answer
PV = FV ÷ (1 + r)ⁿ. Example: $100,000 in 10 years at 8% discount rate = $46,319 today.

Discount Rates Around the World

Different institutions use different discount rates for evaluating future cash flows:

Context Typical Discount Rate Source / Authority
🇺🇸 US Government projects 2–7% (varies)US OMB Circular A-94
🇬🇧 UK public spending 3.5% realHM Treasury Green Book
🇪🇺 EU infrastructure 5% realEuropean Commission
Corporate WACC (global) 8–12%Damodaran estimates
Personal investing 6–8%Expected S&P 500 real return

Frequently Asked Questions

What is present value (PV)?

Present value is today's worth of a future sum of money, discounted by a rate that reflects the time value of money and risk. The formula is PV = FV / (1 + r)^n, where FV is the future value, r is the discount rate, and n is the number of years.

What discount rate should I use?

For personal finance decisions, many people use 5–8% to reflect expected investment returns. For business projects, companies use their Weighted Average Cost of Capital (WACC), typically 8–12%. The UK Treasury's Green Book recommends a 3.5% real discount rate for public projects. The US OMB uses varying rates depending on the policy area.

Why is present value important?

Present value lets you compare cash flows that occur at different times on equal footing. It's the foundation for investment valuation, bond pricing, pension obligations, and structured settlement analysis. Without PV, you can't meaningfully compare a payment today against one 10 years from now.