Net Unrealized Appreciation Calculator: the election by cost basis
2026 law · reviewed September 6, 2026
| Basis as a share of value | Basis | With the election | Rolled over | Saving |
|---|---|---|---|---|
| 10% | $50,000 | $83,500 | $160,000 | $76,500 |
| 25% | $125,000 | $96,250 | $160,000 | $63,750 |
| 50% | $250,000 | $117,500 | $160,000 | $42,500 |
| 75% | $375,000 | $138,750 | $160,000 | $21,250 |
Tax on $500,000 of employer stock with the NUA election against a rollover, by the basis as a share of value, at 32 percent ordinary and 15 percent on gains (§ 402(e)(4)).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.