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Rates

Budgets for sponsored research projects are developed using direct and indirect cost categories. To create a budget for your sponsored research project, it is important to understand how these different kinds of costs are defined and what rates are used to escalate certain direct costs in the out years of your project.

Use the links below to learn more about rates. 

Note: there are facilities and administrative improvements that are effective November 1, 2024.

Costs related to the general administration of departments, institutes, or the university, such as office supplies, depreciation of facilities and equipment, and utility costs of maintaining buildings and laboratory spaces. These expenses are part of the total cost of doing business at a research university, although the relationship of these costs to a specific sponsored project may be difficult to quantify.  

Institutions that accept federal funds negotiate indirect cost rates for a five-year period through an assigned federal agency. Indirect costs are applied to your project as a percentage of direct costs, and rates vary depending on the type and performance site of the research.

2024-2027 Facility and Administrative Rates

Type From To Rate Applicable To Location
PRED 7/1/2024 6/30/2027 61.00% Organized Research (1) On Campus
PRED 7/1/2024 6/30/2027 65.50% Organized Research (2) On Campus
PRED 7/1/2024 6/30/2027 27.00% Organized Research (1) Off Campus Adjacent *
PRED 7/1/2024 6/30/2027 32.00% Organized Research (2) Off Campus Adjacent
PRED 7/1/2024 6/30/2027 26.00% Organized Research (1) Off Campsus Remote **
PRED 7/1/2024 6/30/2027 31.00% Organized Research (2) Off Campus Remote
PRED 7/1/2024 6/30/2027 53.00% Instruction On Campus
PRED 7/1/2024 6/30/2027 26.00% Instruction Off Campus
PRED 7/1/2024 6/30/2027 40.00% Other Sponsored Activities On Campus
PRED 7/1/2024 6/30/2027 26.00% Other Sponsored Activities Off Campus
PRED 7/1/2024 6/30/2027 60.00% Agricultural Exp. Station On Campus
PRED 7/1/2024 6/30/2027 24.00% Agricultural Exp. Station Off Campus

2021-2024 Facility and Administrative Rates

Type From To Rate Applicable To Location
PRED 7/1/2021 6/30/2024 60.00% Organized Research (1) On Campus
PRED 7/1/2021 6/30/2024 63.00% Organized Research (2) On Campus
PRED 7/1/2021 6/30/2024 27.50% Organized Research (1) Off Campus Adjacent *
PRED 7/1/2021 6/30/2024 30.50% Organized Research (2) Off Campus Adjacent
PRED 7/1/2021 6/30/2024 26.00% Organized Research (1) Off Campsus Remote **
PRED 7/1/2021 6/30/2024 29.00% Organized Research (2) Off Campus Remote
PRED 7/1/2021 6/30/2024 53.00% Instruction On Campus
PRED 7/1/2021 6/30/2024 26.00% Instruction Off Campus
PRED 7/1/2021 6/30/2024 35.00% Other Sponsored Activities On Campus
PRED 7/1/2021 6/30/2024 23.30% Other Sponsored Activities Off Campus
PRED 7/1/2021 6/30/2024 46.00% Agricultural Exp. Station On Campus
PRED 7/1/2021 6/30/2024 19.50% Agricultural Exp. Station Off Campus

* Off Campus - Adjacent: Activities performed within the commuting area of Blacksburg, VA

** Off Campus - Remote: Activities performed outside the commuting area of Blacksburg, VA

Because budgets estimate costs associated with performing a particular program of research, salary increases for principal investigators and other staff that may occur during the budgetary timeframe must be factored into total costs, as well as the cost of any tuition rate increases. In those cases where sponsor documentation states that the sponsor does not allow or fund salary escalations, the principal investigator is not required to include the salary escalations in their budget. 

Escalation rates are established by the Controller’s Office and are applied to base salaries and tuition rates on specific dates during the year.

Salary and Tuition Escalation Rates

For By a factor of When
Faculty (AY and CY) 4% On 8/16 annually
Staff 4% On 8/16 annually
Wage 4% On 8/16 annually
GRA 4% On 08/16 annually
Tuition 3.90% On 08/16 annually

Costs specifically tied to a single sponsored research project, such as the principal investigator's percentage of effort, materials and supplies needed specifically for the project but not for the general operation of the department or institute, or the tuition and stipend expenses of graduate students dedicating effort to accomplish certain objectives of the sponsored project.

Virginia Tech's fiscal year runs from July 1 through June 30.

Fringe Benefits include FICA, workers compensation, unemployment compensation, medical insurance, group life insurance, employee retirement compensation, faculty and staff fee waivers, and educational leave.

Faculty (Tenure Track)
FY 26
(PROV)
FY 25
(FIXED)
FY 24
(FIXED)
FY 23
(FIXED)
FY 22
(FIXED)
FY 21
(FIXED)
33.31% 33.47% 32.78% 32.44% 35.30% 35.14%
Research Faculty
FY 26
(PROV)
FY 25
(FIXED)
FY 24
(FIXED)
FY 23
(FIXED)
FY 22
(FIXED)
FY 21
(FIXED)
34.24% 34.23% 35.52% 35.41% 35.77% 38.06%
Part-Time Faculty
FY 26
(PROV)
FY 25
(FIXED)
FY  24
(FIXED)
FY 23
(FIXED)
FY 22
(FIXED)
FY 21
(FIXED)
29.81% 26.81% 26.41% 29.07% 26.47% 21.43%
Staff
FY 26
(PROV)
FY 25
(FIXED)
FY 24
(FIXED)
FY 23
(FIXED)
FY 22
(FIXED)
FY 21
(FIXED)
47.93% 47.87% 48% 49.36%
53.48% 53.65%
Summer Faculty
FY 26
(PROV)
FY 25 
(FIXED)
FY 24
(FIXED)
FY 23
(FIXED)
FY 22
(FIXED)
FY 21
(FIXED)
8.37% 7.89% 6.34% 7.64% 7.98% 7.67%
Graduate Research Assistants
FY 26
(PROV)
FY 25
(FIXED)
FY 24
(FIXED)
FY 23
(FIXED)
FY 22
(FIXED)
FY 21
(FIXED)
10.51% 9.76% 9.19% 9.32% 9.84% 8.67%
Part-Time Wage Employees
FY 26
(PROV)
FY 25
(FIXED)
FY 24
(FIXED)
FY 23
(FIXED)
FY 22
(FIXED)
FY 21
(FIXED)
8.37% 7.89% 6.34% 7.64%
7.98% 7.67%

 

Tuition costs must be applied to all projects that include a graduate stipend, unless prohibited by sponsor policy. The tuition costs are budgeted in proportion to the graduate student’s effort on the project. Summer tuition is included only if the principal investigator requests it. Normally, a graduate student does not take more than three hours credit in the summer, so the lowest rate is applied.

In cases where the sponsor disallows tuition costs, the principal investigator must provide the Office of Sponsored Programs with a departmental fund number from which tuition for the student can be drawn.

Graduate Student Tuition and Academic Fees

Tuition budgeted by the Office of Sponsored Programs includes in-state tuition costs+technology fee+library fee. Engineering, architecture, and MBA students are budgeted including additional supplemental fees.

Blacksburg Campus Graduate Student Tuition and Academic Fees

When Base Engineering   Architecture Agriculture Medical School
2022 Fall
$7,353.00 $8,353.00 $8,103.00 $7,728.00 $28,239.00
2023 Spring
$7,353.00
$8,353.00
$8,103.00 $7,728.00 $28,239.00
2023 Fall
$7,713.50
$8,713.50
$8,463.50
$8,088.50
$29,510.00
2024 Spring
$7,713.50
$8,713.50
$8,463.50 $8,088.50 $29,510.00
2024 Fall
$7,940.50
$8,940.50
$8,690.50
$8,315.50
$30,259.50
2025 Spring
$7,940.50
$8,940.50 $8,690.50 $8,315.50 $30,259.50

Northern Virginia Campus Graduate Student Tuition and Academic Fees

When Base Engineering Architecture Agriculture Medical School
2022 Fall
$8,130.00
$9,130.00
$8,880.00
$8,505.00
N/A
2023 Spring
$8,130.00 $9,130.00 $8,880.00 $8,505.00 N/A
2023 Fall
$8,528.50
$9,528.50
$9,278.50 $8,903.50
N/A
2024 Spring $8,528.50 $9,528.50 $9,278.50 $8,903.50 N/A
2024 Fall
$8,779.50
$9,779.50
$9,529.50
$9,154.50 N/A
2025 Spring
$8,779.50 $9,779.50 $9,529.50 $9,154.50 N/A

The following facilities and administrative (F&A) and fringe benefit rates agreements are scans of the official letters received from Virginia Tech's cognizant agency, the Office of Naval Research (ONR) and represent the official indirect cost rate for the university as described in Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs).  

New rates are negotiated each year with ONR in May or June preceding the effective fiscal year.

For agreements prior to 2017, please contact lmagrude@vt.edu.