databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Net Investment Income Tax rate

3.8 %

2026, from 2013-01-01 · verified 2026-10-31 against the official source · next expected change 2027-01-01

Effective Jan. 1, 2013, individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status.
key
us/capital-gains/niit-rate
value
3.8 %
period
2026
effective
2013-01-01 to date
source
https://www.irs.gov/individuals/net-investment-income-tax
verified
2026-10-31 — fresh (6 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.
hash
sha256:c21fd5da53bafe56c7e66073f50ddf81b5d3cfc40a991fdbcbcc0198a30afe20
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/capital-gains/niit-rate?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/capital-gains/niit-rate

{
  "protocol": "verified-facts/0.3",
  "key": "us/capital-gains/niit-rate",
  "label": "Net Investment Income Tax rate",
  "value": 3.8,
  "unit": "%",
  "period": "2026",
  "effectiveFrom": "2013-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/individuals/net-investment-income-tax",
  "quote": "Effective Jan. 1, 2013, individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status.",
  "verifiedDate": "2026-10-31",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 6,
  "maxAgeDays": null,
  "scope": "Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.",
  "hash": "sha256:c21fd5da53bafe56c7e66073f50ddf81b5d3cfc40a991fdbcbcc0198a30afe20",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..4wvniMA9WILsHlyWWDehfPVJGyxIBKkJzoktq-JEptFKHtxtBhpqgHsmihZkQAcUYbjJbKrq-IUgS1AeTGI4BQ",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/capital-gains/niit-rate",
    "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/individuals/net-investment-income-tax"
  }
}