What is a Net Investment Income Tax?

The net investment income tax (NIIT) is a 3.8% tax on investment income applied to high-income individuals. This income can be from capital gains, dividends and/or rental properties.

Related Terms

What is a Net Operating Loss?

What is Gross Income?

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Tax positions for businesses and individuals

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R&D tax credits

Fuel your venture's growth and innovation with the R&D tax credits. Not just for tech firms or big corporations.

Augusta rule

Rent out your home tax-free for up to 14 days per year. Save even more if you rent to your business.

Depreciation

Put your fixed assets to work for you by utilizing depreciation to find and compare tax savings in minutes.

Home office

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Tax positions for businesses and individuals

R&D tax credits

Augusta rule

Depreciation

Home office

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