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Carried Interest Tax Calculator

Carried interest tax treatment requires 3-year holding for LTCG.

$
%
%

Tax owed

$595,000

After-tax amount

$1,905,000

Effective rate

0.24%

How the math works

3+ years: LTCG rate. <3 years: ordinary rate.

$2.5M carry × 23.8% (5-year hold) = $595k tax. $1.905M after-tax.

How to Use

  1. Enter carried interest amount.
  2. Enter holding period years.
  3. Enter LT capital gains rate %.
  4. Enter ordinary rate %.
  5. Read tax and after-tax amount.

Frequently Asked Questions

3-year rule?

Post-2017: carried interest requires 3-year holding period for long-term capital gains treatment. Prior rule was 1 year. 3-year rule applies regardless of actual holding of underlying asset. Aimed at hedge funds and private equity.

Real estate impact?

Most real estate holds already exceed 3 years — no impact. Short-term value-add (flips) may be affected. Wash-sale rules not applicable. Carry structured as profits interest remains eligible for LTCG if properly structured.

Alternative structures?

Management fee (always ordinary). Profits interest (LTCG if 3+ years). Super voting interest. Each structured differently. Institutional funds carefully structure to maximize LTCG treatment while maintaining LP comfort.

How often should I rerun this?

Rerun this calculator whenever inputs change materially — new rent roll data, rate moves, loan balance updates, or quarterly operating data. For active deals, monthly refresh is typical. For stabilized assets under monitoring, quarterly is fine. Treat the output as a decision tool, not a one-time answer — market conditions evolve and so should your analysis.

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