QSBS Exclusion Calculator: the exclusion by issue date and holding period
2026 law · reviewed September 6, 2026
| Stock issued | Holding period | Excluded | Per-issuer cap | Gross assets limit |
|---|---|---|---|---|
| On or before February 17, 2009 | More than 5 years | 50% | $10 million or 10× basis | $50 million |
| February 18, 2009 to September 27, 2010 | More than 5 years | 75% | $10 million or 10× basis | $50 million |
| September 28, 2010 to July 4, 2025 | More than 5 years | 100% | $10 million or 10× basis | $50 million |
| After July 4, 2025 | 3 years | 50% | $15 million or 10× basis | $75 million |
| After July 4, 2025 | 4 years | 75% | $15 million or 10× basis | $75 million |
| After July 4, 2025 | 5 years | 100% | $15 million or 10× basis | $75 million |
§ 1202 exclusion percentages, per-issuer caps, and gross-assets limits, as amended in 2025 (2026 figures; the new amounts index from 2027).
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.