What is the Net Investment Income Tax (NIIT)?

The Net Investment Income Tax (NIIT) is an additional 3.8% Medicare surtax under IRC Section 1411 on net investment income (including capital gains, dividends, and rental income) for single filers with Modified Adjusted Gross Income (MAGI) over $200,000 or married couples filing jointly over $250,000.

How does the primary residence home sale exclusion work?

Under IRS Section 121, if you sell your primary home and have owned and lived in it as your principal residence for at least two out of the last five years, you can exclude up to $250,000 of capital gain if filing single, or up to $500,000 if married filing jointly, with zero federal tax due.

Are cryptocurrency and NFT sales treated as capital gains?

Yes. The IRS treats virtual currencies, cryptocurrency trades, and NFTs as property under IRS Notice 2014-21. Selling crypto for USD, trading one coin for another, or purchasing goods with crypto triggers a taxable capital gains event.

CALCONOVA

Jede Berechnung, die Sie jemals brauchen werden.

US-Kapitalertragsteuerrechner (Capital Gains)

10/15/2026 • calconova.com

🇺🇸US-Vorschriften (IRS)finance2026 Konform mit Daten • IRS • St. Louis FED (FRED)

US-Kapitalertragsteuerrechner (Capital Gains)

Berechnen Sie kurz- und langfristige US-Kapitalertragsteuern für Aktien, Krypto und Immobilien inklusive NIIT.

Asset & Transaction Details

2026 Brackets

Asset Classification

Holding Period

Purchase Price (Basis) ($)

Sale Price ($)

Other Taxable Income ($)Determines Bracket & NIIT

Filing Status

State Capital Gains Tax

Total Capital Gains Tax Due

$7,500.00

Net Profit Retained$42,500.00Effective Tax Rate: 15%

Gross Capital Gain$50,000

Exclusion (Sec 121)$0

Taxable Gain$50,000

Itemized Tax Components & Surtaxes

Federal Capital Gains Tax (Rate: 15%)$7,500.00

Proceeds & Tax Retained Breakdown

US Capital Gains & Section 121 / 1411 Statutory Taxation Equations

Taxable Gain = Sale Price - Cost Basis - Home Exclusion | Total Tax = Fed Bracket Tax + NIIT (3.8%) + State Tax

Realized investment gains are computed in accordance with IRS Publication 550 and IRC Sections 1(h), 121, and 1411. Precision IEEE-754 decimal arithmetic executes progressive bracket stacking without floating-point roundoff drift.

Legal Disclaimer & Regulatory Notice

Valid as of: October 2026 Statutory & Financial Benchmarks

All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, underwriting, or legal advice. Actual interest rates, closing costs, lender fees, and statutory criteria may vary. Calconova explicitly disclaims all liability for any financial decisions or actions taken based upon these calculations. Users are strongly advised to consult a certified financial planner, CPA, or licensed lending officer prior to executing financial commitments.

Gesetzliche Grundlage: US CFPB / IRS Regulatory Framework

Häufig gestellte Fragen (FAQ)

Assets held for one year or less before being sold are subject to short-term capital gains tax, which is taxed at your ordinary federal income tax rates (ranging from 10% to 37%). Assets held for longer than one year qualify for preferential long-term capital gains tax rates of 0%, 15%, or 20%, saving investors thousands of dollars.

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Legal Disclaimer & Regulatory Notice: All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, underwriting, or legal advice. Actual interest rates, closing costs, lender fees, and statutory criteria may vary. Calconova explicitly disclaims all liability for any financial decisions or actions taken based upon these calculations. Users are strongly advised to consult a certified financial planner, CPA, or licensed lending officer prior to executing financial commitments.

Dieser Bericht wurde mit der mathematischen Rechenmaschine von CALCONOVA (calconova.com) erstellt. Die Berechnungen dienen nur zu Informationszwecken und stellen keine offizielle finanzielle oder rechtliche Beratung dar. • © 2026 CALCONOVA (US-Vorschriften (IRS))

CALCONOVA

Jede Berechnung, die Sie jemals brauchen werden.

US-Kapitalertragsteuerrechner (Capital Gains)

10/15/2026 • calconova.com

🇺🇸US-Vorschriften (IRS)finance2026 Konform mit Daten • IRS • St. Louis FED (FRED)

US-Kapitalertragsteuerrechner (Capital Gains)

Berechnen Sie kurz- und langfristige US-Kapitalertragsteuern für Aktien, Krypto und Immobilien inklusive NIIT.

Asset & Transaction Details

2026 Brackets

Asset Classification

Holding Period

Purchase Price (Basis) ($)

Sale Price ($)

Other Taxable Income ($)Determines Bracket & NIIT

Filing Status

State Capital Gains Tax

Total Capital Gains Tax Due

$7,500.00

Net Profit Retained$42,500.00Effective Tax Rate: 15%

Gross Capital Gain$50,000

Exclusion (Sec 121)$0

Taxable Gain$50,000

Itemized Tax Components & Surtaxes

Federal Capital Gains Tax (Rate: 15%)$7,500.00

Proceeds & Tax Retained Breakdown

US Capital Gains & Section 121 / 1411 Statutory Taxation Equations

Taxable Gain = Sale Price - Cost Basis - Home Exclusion | Total Tax = Fed Bracket Tax + NIIT (3.8%) + State Tax

Legal Disclaimer & Regulatory Notice

Valid as of: October 2026 Statutory & Financial Benchmarks

Gesetzliche Grundlage: US CFPB / IRS Regulatory Framework