Net Investment Income Tax Calculator
2026 rulesCalculate the 3.8% net investment income tax on your return.
Your numbers
Result
Net investment income tax
- Threshold (not indexed)$200,000
- MAGI over the threshold$80,000
- Net investment income$60,000
- Taxed amount (the smaller)$60,000
- NIIT at 3.8%$2,280
Wages, Social Security, IRA and 401(k) withdrawals are not investment income, but they raise MAGI and can expose investment income to the tax.
How it works
The NIIT is 3.8% of the smaller of your net investment income or how far your MAGI exceeds $200,000 single or head of household, $250,000 joint, or $125,000 married filing separately. The thresholds aren't indexed.
Investment income includes interest, dividends, capital gains, rents, royalties and passive business income.
2026 figures: IRS Rev. Proc. 2025-32 (2026 inflation adjustments).
Questions
Does the NIIT apply to a home sale?
Only to the gain above the $250,000 or $500,000 exclusion.
Is it included in my capital gains rate?
No. It's an extra 3.8% on top, which is why the top federal rate on long-term gains is 23.8%.