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Visible light communication (VLC) is a short-range optical wireless communication (OWC) utilizing white lightemitting diode (LED) lighting, so that the VLC systems can provide both illumination and communication. Multiple-input multiple-output (MIMO) is an attractive technology to efficiently improve the achievable rate of VLC with multiple LED luminaries which experience a low-pass effect in practical channels. In this paper, we investigate the performance of MIMO-VLC over three general low-pass channels, including exponential, firstorder and Gaussian low-pass channels. Over frequency domain, two power loading strategies for multi-subcarrier orthogonal frequency division multiplexing (OFDM) are considered, namely uniform power loading and water-filling power loading. Expressions on the achievable rate to the corresponding link power budget and bandwidth are derived. Low-pass MIMO-OFDM VLC with a matrix channel decomposition has not extensively been treated theoretically in literature, to the best of our knowledge.