top marginal income rate from 37% to 39.6% (for couple making $693K or more), 這是Trump tax cut expiration,本來就會有的。
Net investment income tax from 3.8% to 5% for couple MAGI > $400K.
收入稅:39.6% + 5% = 44.6%. 當然不是全部的收入,而是超過¥693K的那部分。
capital gain 不受top marginal income rate 收稅,但是NIIT是要漲到5%了。所以賣股票賣房子多了,有可能交25% (CGT + NIIT)