Mortgage Credit Certificate (MCC)

A federal tax credit that saves Florida homebuyers thousands per year by reducing their tax liability.

Written by Renzo Johnson, Licensed MLO · NMLS #PENDING · Last updated: February 2026

  • Federal income tax credit of up to 50% of mortgage interest paid (capped at $2,000/year)
  • Available for the life of the loan — save $20,000+ over 10 years
  • Must be first-time buyer (3-year rule)
  • Income and purchase price limits apply
  • Must use with an FL Housing first mortgage
  • Can be combined with Hometown Heroes or FL Assist
  • The tax credit also INCREASES your qualifying income for DTI purposes