Opportunity Zone Investment Calculator
Calculate tax benefits of investing in Qualified Opportunity Zones.
Holding Period Benefits
Holding Years:9
Basis Step-Up:10%
Exclusion:No
Timeline Status
| Milestone | Status |
|---|---|
| 180-Day Investment Deadline | Must invest within 180 days of gain |
| 5-Year Hold (10% step-up) | Achieved ✓ |
| 7-Year Hold (15% step-up) | Not available (invested post-2018) |
| 10-Year Hold (exclusion) | 1 years remaining |
| Dec 31, 2026 Recognition | Deferred gain recognized |
Deferred Gain Treatment
Original Deferred:$ 50000
After Step-Up:$ 45000
Tax Due:$ 10800
Deferred gain recognized in year 2026 (or earlier if QOF sold)
Appreciation & Exclusion
Projected Appreciation:$ 13500
Tax Saved:$ 0
Final Basis:$ 100000
Total Tax Savings
Step-Up Savings:$ 1200
Exclusion Savings:$ 0
Total Saved:$ 1200
Recommendation
5-year benefit achieved (10% step-up). Deferred gain reduced by 10%. Hold 7+ years for additional 5% (if invested by 2018). Appreciation still taxable unless 10-year hold.
Key Deadlines
- Investment deadline: Dec 31, 2021 (for 10-year exclusion)
- 180 days from capital gain to invest
- 5-year hold by Dec 31, 2024 (for 10% step-up)
- 7-year hold by Dec 31, 2026 (for additional 5%)
- Deferred gains recognized Dec 31, 2026
- 10-year hold for appreciation exclusion
Opportunity Zone Key Points
- Invest capital gains within 180 days
- 5-year hold: 10% basis step-up
- 7-year hold: additional 5% (15% total)
- 10-year hold: exclude ALL appreciation
- Deferred gain recognized Dec 31, 2026
- Must invest by Dec 31, 2021
- QOZ property: stock, partnership, real estate
- Form 8949 for reporting
- State tax treatment varies
- Research QOZ census tract designation