US net investment income tax (NIIT) rate
3.8 percent
- In force or effective
- statutory
- Official source
-
- IRS: Questions and Answers on the Net Investment Income Tax We read this page on .
Official wording
The NIIT applies at a rate of 3.8% to certain net investment income of individuals, estates and trusts that have income above the statutory threshold amounts
Wording recorded from the source page. Accents and punctuation may be simplified. Source: IRS: Questions and Answers on the Net Investment Income Tax.
France Navigator, by EasyFranceNow, applies this figure to your own situation in its Sell or Rent Your US Home and Tax Burden: France vs US.
How to cite
EasyFranceNow, "US net investment income tax (NIIT) rate", https://easyfrancenow.com/facts/us-niit-rate. Official source: IRS: Questions and Answers on the Net Investment Income Tax, read on 29 October 2026.
Licence: CC BY 4.0. Credit EasyFranceNow and link to this page. The quoted official wording and the official pages stay under their publishers' own terms. Information, not legal advice. Check the official source before you act.
More in US and UK tax rules for people leaving
- UK temporary non-residence period5 years
- US foreign earned income exclusion132,900 USD
- US standard deduction for single filers16,100 USD
- US standard deduction for married filing jointly32,200 USD
- US federal estate tax basic exclusion amount15,000,000 USD
- US annual gift exclusion to a spouse who is not a US citizen194,000 USD
- US FBAR filing threshold (foreign bank accounts)10,000 USD
- US home sale gain exclusion (Section 121) for single filers250,000 USD
- US home sale gain exclusion (Section 121) for married filing jointly500,000 USD
All official figures, by topic.