Net Investment Income Tax calculator, 2025
This works out one number from the Net Investment Income Tax Threshold figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2025-01-01Source: 2025 Instructions for Form 8960 (IRS)Verified 2026-08-29
How it is worked out
The published rate applied to the part of your amount above the published threshold, rounded to the nearest cent. An amount at or below the threshold produces nothing, not a negative amount.
It uses Rate, 3.8%, published above.
Your filing status, from the 3 this year publishes: Married filing jointly ($250,000), Married filing separately ($125,000), Single or head of household ($200,000). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Modified adjusted gross income | Married filing jointly | Married filing separately | Single or head of household |
|---|---|---|---|
| 150,000 | $0 | $950 | $0 |
| 200,000 | $0 | $2,850 | $0 |
| 250,000 | $0 | $4,750 | $1,900 |
| 500,000 | $9,500 | $14,250 | $11,400 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
2025 Instructions for Form 8960 (IRS)
- Rate
must pay 3.8% of the smaller of (a) or
- Married filing jointly
Married filing jointly or Qualifying surviving spouse is $250,000.
- Married filing separately
Married filing separately is $125,000.
- Single or head of household
Single or Head of household is $200,000.
Every 2025 Net Investment Income Tax Threshold figure · Net Investment Income Tax Threshold in every year · Every calculator on this site