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2026 Net Investment Income Tax Calculator
Estimate the 3.8% NIIT on the lesser of net investment income or modified adjusted gross income above the filing-status threshold. Inputs stay in this browser and can be shared by URL.
Form 8960 planningLocalStorageShareable scenario
Current estimate
$2,280.00
NIIT base
$60,000
Threshold
$200,000
Net investment income
$64,800
Effective NIIT rate
3.52%
Limited by MAGI over threshold
Scenario inputs
Adjust MAGI and investment-income buckets to see what limits the NIIT base.
Calculation trail
Gross investment income$66,000
Adjustments applied-$1,200
Net investment income$64,800
MAGI over threshold$60,000
NIIT base, lesser of the two$60,000
3.8% Net Investment Income Tax$2,280.00
What changes the result?
Threshold room
$0
MAGI can rise by this amount before NIIT starts under the selected filing status.
Covered by payments
$0.00
Optional cushion already entered against the estimated NIIT amount.
Remaining payment gap
$2,280.00
Estimated NIIT still not covered by the optional withholding or payment cushion.