QSBS / Section 1202 calculator
Federal gain exclusion on Qualified Small Business Stock held five years or more.
QSBS (Section 1202) calculator
Model the federal gain exclusion on Qualified Small Business Stock held five years or more.
Total tax after QSBS: $0 (federal CG $0 · NIIT $0 · state $0)
Educational only · verify original issuance, C-corp status, $50M gross-asset test, and active-business requirement before relying on Section 1202
How to read the result
Section 1202 lets you exclude up to the greater of $10M or 10× your basis in federal capital gains on eligible C-corp stock held at least five years. The stock must have been acquired at original issuance from a company with under $50M in gross assets at the time.
This tool is educational. It uses 2025 single-filer federal brackets, a simplified state-tax model, and does not substitute for a CPA review of your specific facts. For a second set of eyes on a meaningful event, match with a fiduciary advisor who routinely works with equity compensation.
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