Opportunity Zone Rollover Calculator

QOZ defers and potentially eliminates capital gains tax.

Original capital gain

Years held in QOF

Tax rate %

Appreciation growth rate %

Total tax saved

$732,998

Ending investment value

$4,317,850

Tax if no QOZ

$560,000

How the math works

Original gain deferred; step-up at 5/7 years. 10-year hold → tax-free appreciation. Savings = lump tax − deferred tax + appreciation tax saved.

$2M gain × 8% × 10 yr = $4.32M value. $1.16M gain tax saved on appreciation (10-yr hold). Plus step-up savings — major wealth preservation.

Editorial noteMaintained by EveryCalc - Reviewed June 2026

EveryCalc calculators are designed for fast, practical estimates with transparent inputs and no required account. We use plain formulas, visible assumptions, and related tools so visitors can check the result from more than one angle.

Results are informational only. For financial, tax, legal, medical, construction, or other high-impact decisions, verify the output against primary sources or a qualified professional.

Learn more about our review process on the EveryCalc methodology page.

How this calculator works

What this page estimates

This Opportunity Zone Rollover Calculator is built to give a quick, browser-based estimate for opportunity zone rollover. QOZ defers and potentially eliminates capital gains tax. The inputs stay on the page during normal use, and the result should be treated as an estimate for planning, comparison, or education rather than professional advice.

Calculation approach

The calculator applies the standard relationship implied by the inputs, then formats the answer so it can be checked and reused. For finance tools, the most important step is using consistent units, rates, time periods, and assumptions before comparing the result with another calculator or outside quote.

Example workflow

For example, start with a realistic value you already know, change one input at a time, and watch how the answer moves. That makes it easier to tell whether the result is being driven by the main amount, the rate, the time period, or a unit conversion.

Practical checks

Use current, real-world numbers when the result affects money, health, tax, or legal decisions.
Run a low, base, and high case when the inputs are estimates.
Check the related calculators below when the next decision depends on a different assumption.

How to interpret the opportunity zone rollover result

Best use

Use the result as a planning number for comparing payments, rates, returns, tax reserves, or cash-flow choices before you request a quote or make a commitment.

Cross-check

Compare the answer with the contract, lender estimate, tax form, brokerage statement, payroll record, or invoice that will control the real-world outcome.

Watch for

Do not rely on a single optimistic rate, return, or fee assumption. Money pages work best when you run low, base, and high cases and keep professional advice separate from the estimate.

This page belongs to the Finance calculator library, so the answer should be read in the context of the decision you are modeling rather than as a universal rule.

Before relying on this opportunity zone rollover estimate

Most calculator mistakes come from the inputs, not the arithmetic. Use this short audit before you reuse the answer in a spreadsheet, quote, application, or important conversation.

Confirm source numbers

Match balances, rates, fees, taxes, income, and payment dates against the lender quote, payroll record, tax form, statement, invoice, or contract.

Separate cash flow from total cost

A lower monthly payment can still cost more over time if fees, interest, taxes, or a longer term are hidden in the structure.

Run conservative cases

Test at least one higher-cost or lower-return case before using the output for a purchase, refinance, investment, loan, or tax decision.

Rerun this page when the rate, price, term, fee, tax rule, income, expense, or expected holding period changes.

How to Use

Enter original capital gain.
Enter years held in QOF.
Enter tax rate %.
Enter appreciation growth rate %.
Read tax savings.

Frequently Asked Questions

What is QOZ?

IRS-designated low-income census tracts. Investors roll capital gains into Qualified Opportunity Fund (QOF) within 180 days. Benefits: tax deferral on original gain until 2026 (now simplified: deferred to sale), basis step-up on original gain, and tax-free growth on QOF investment if held 10+ years.

Typical timeline?

Day 0: trigger event (stock sale). Day 180: must reinvest to defer. Hold 5 years: 10% basis increase. Hold 7 years: 15% basis increase (for pre-2019 investments; recent rules differ). Hold 10+ years: tax-free appreciation in QOF.

Limitations?

Must invest only gain portion (not full proceeds). QOF must invest in QOZ business property. 90% of QOF assets in qualifying property. Original gain still due in 2026 (minus step-up). Complex compliance — specialists required for large rollovers.