Your 2026 federal credit union operating fee is based on the average of your credit union’s total assets, net of Paycheck Protection Program (PPP) loans, reported on the four most-recent Call Reports (Call Reports for December 31, 2024; March 31, 2025; June 30, 2025; and September 30, 2025).
FOR NATURAL PERSON FEDERAL CREDIT UNIONS
If the four-quarter average of reported total assets, net of reported PPP loans, is more than $2,156,137, the operating fee assessment per dollar of net assets is:
0.00014220 on the first $2,538,638,819 of assets, plus
0.00004144 on the next $5,143,244,109 of assets, plus
0.00001384 on assets over $7,681,882,928
Examples:
A credit union with a four-quarter asset average of $2,156,137 or less has an operating fee of $0.
A credit union with a four-quarter asset average of $3,000,000 has an operating fee of: ($3,000,000 x 0.00014220) = $427
A credit union with a four-quarter asset average of $3,000,000,000 has an operating fee of: ($2,538,638,819 x 0.00014220) + (($3,000,000,000 - $2,538,638,819) x 0.00004144) = $380,113
A credit union with a four-quarter asset average of $8,000,000,000 has an operating fee of: ($2,538,638,819 x 0.00014220) + (($7,681,882,928 - $2,538,638,819) x 0.00004144) + (($8,000,000,000 - $7,681,882,928) x 0.00001384) = $578,533
FOR CORPORATE FEDERAL CREDIT UNIONS
If four-quarter average assets are over $50,000,000, but not over $100,000,000, the operating fee assessment is: $10,395 plus 0.00019870 per dollar of four-quarter average assets over $50,000,000.
If four-quarter average assets are over $100,000,000 the operating fee assessment is: $20,330 plus 0.00001230 per dollar of four-quarter average assets over $100,000,000.
Operating Fee Calculator link: https://opfee.ncua.gov/