Net Unrealized Appreciation (NUA) Calculator

Compare NUA strategy vs IRA rollover for employer stock. See LTCG vs ordinary income tax savings.

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NUA Amount

$75,000.00

Tax Savings (NUA vs IRA)

$12,750.00

Savings Percentage

39.84%

NUA Strategy

Total Cost Basis$25,000.00
Total Market Value$100,000.00
Net Unrealized Appreciation$75,000.00
Tax Now (basis @ 32%)$8,000.00
Tax Later (NUA @ 15% LTCG)$11,250.00
Total Tax — NUA Strategy$19,250.00

IRA Rollover Comparison

Total Tax — IRA Rollover (all @ 32%)$32,000.00
Total Tax — NUA Strategy$19,250.00
Tax Savings with NUA$12,750.00

Use the Net Unrealized Appreciation (NUA) Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.