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Qualified Opportunity Zone Deferral Calculator
QOZ investments defer gains. This calculator sizes deferral and step-up benefits.
Total tax savings
$560,000
Deferred tax
$700,000
Appreciation excluded
$560,000
How the math works
Deferred tax = gain × rate (owed at 2026 or exit). Appreciation excluded at 10-year hold = appreciation × rate.
The 10-year exclusion is the QOZ's real value post-step-up sunset. An 80% appreciation over 10 years on a $2.5M gain is $2M — excluding that from tax saves $560k at a 28% combined rate. That dwarfs the deferral benefit, which is effectively just an interest-free loan until 2026.
How to Use
- Enter original capital gain.
- Enter tax rate %.
- Enter QOF appreciation %.
- Enter hold years.
- Read total tax savings.
Frequently Asked Questions
Three benefits?
1) Defer tax on invested gain until 2026 (or sale if earlier). 2) Originally: 10-15% basis step-up if held 5/7 years (expired post-2019/2021 investments). 3) Exclude QOF appreciation if held 10+ years — unique to QOZ.
2026 recognition?
Deferred gain recognized Dec 31, 2026 (or earlier disposition). Current step-ups expired. Tax on original gain becomes due — investor needs liquidity to pay. Plan distribution or liquidity event around 2026.
10-year rule?
Hold QOF investment 10+ years, elect basis step-up to FMV at sale. Fully excludes QOF appreciation from tax. Single biggest QOZ benefit — turns 2-5x appreciation into zero-tax return. Only applies to post-2021 investments due to step-up sunset.
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