NIIT Calculator — Net Investment Income Tax

Calculate the 3.8% Net Investment Income Tax on rental income and capital gains for high earners.

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W-2 / Ordinary Income
$
Net Rental Income
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Capital Gains
$
Other Investment Income
$
Filing Status
Pro Forma Rental Income
$
As-IsCurrent
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NIIT Owed
3.8% on NII
Net Investment Income
subject to NIIT
Threshold
Amount Over Threshold
NIIT Calculation
MAGI
Filing Threshold
Amount Over Threshold
Net Investment Income
NIIT Base (lesser of above)
NIIT at 3.8%
Income Breakdown
Net Rental Income
Capital Gains
Other Investment Income
Pro FormaAfter plan
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PF NIIT
more rental
PF NII
Extra NIIT
vs As-Is
Strategy
Pro Forma NIIT
Pro Forma Rental
Pro Forma NII
Pro Forma NIIT
Additional NIIT
Avoidance Strategies
Real Estate Professional
Self-Rental Rule
Active Participation