How to Use the Second Home Capital Gains Calculator
When you sell a second home or investment property in the US, the full gain is subject to capital gains tax — there's no primary-residence exclusion, but there's also no extra "multiple-property surcharge" like some other countries apply. Instead, you pay the standard long-term capital gains rate, which is 0%, 15%, or 20% depending on your total taxable income.
Higher earners may also owe the Net Investment Income Tax (NIIT), an additional 3.8% on investment income once modified adjusted gross income exceeds $200,000 (single) or $250,000 (married filing jointly).
This calculator estimates your capital gains tax bracket from your total income (gain plus other income) and adds NIIT where it applies, so you can see the full expected tax on your sale.
Frequently Asked Questions
No. Unlike some countries, the US doesn't apply a surcharge based on how many properties you own. A second home or investment property simply doesn't qualify for the primary-residence exclusion, so the full gain is taxed at standard capital gains rates.
The Net Investment Income Tax (NIIT) adds 3.8% on investment income, including capital gains, once your modified adjusted gross income exceeds $200,000 (single) or $250,000 (married filing jointly).