2026 GAIN RECOGNITION CALCULATOR
December 31st, 2026 is coming...
OZ 1.0 investors face mandatory gain recognition at year-end 2026. Enter your investment details below to see your estimated tax liability. Estimates assume you hold your QOF interest through 12/31/2026 with no earlier sale or other inclusion event.
Counting down to gain recognition…
Your Deferred Gain
$
The capital gain from the sale you deferred into the QOF
Your QOF Investment
$
Only gain actually invested in the QOF was deferred
$
Best estimate of your QOF interest value today. If your QOF is worth less than the deferred gain, the recognized amount is capped at its value (§1400Z-2(b)(2)(A)). Leave blank if unknown.
Your Tax Profile
20% above ~$519K single / ~$583K married filing jointly
Applies if MAGI > $250K
Projection Assumptions
%
Assumed growth rate for your QOF investment
%
After-tax return if you exit and invest elsewhere
Disclaimer: This calculator provides estimates for informational purposes only and does not constitute tax, legal, or financial advice. Calculations apply the OZ 1.0 inclusion rules under IRC §1400Z-2(b)(2)(A)–(B), including the lesser-of-FMV limitation and basis step-ups, and assume the investment is held through 12/31/2026 with no earlier inclusion event and no prior partial disposition. Actual tax liability may differ based on individual circumstances, including AMT, state-specific rules (several states do not conform to federal OZ treatment), and gain characterization. Consult a qualified tax advisor before making any decisions regarding your Opportunity Zone investment.