top marginal income rate from 37% to 39.6% (for couple making $693K or more), 这是Trump tax cut expiration,本来就会有的。
Net investment income tax from 3.8% to 5% for couple MAGI > $400K.
收入税:39.6% + 5% = 44.6%. 当然不是全部的收入,而是超过¥693K的那部分。
capital gain 不受top marginal income rate 收税,但是NIIT是要涨到5%了。所以卖股票卖房子多了,有可能交25% (CGT + NIIT)