QOF Step-Up 2027 Calculator
Qualified Opportunity Fund (QOF) 2027 step-up: 10% basis increase at 5-year hold (now expired for new investments), 10-year hold = forever exempt on QOF appreciation.
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Original QOZ Benefits
1) Deferral until earlier of QOF sale or Dec 31, 2026. 2) 10% basis step-up (now expired). 3) 10+ year hold = forever exempt on QOF appreciation only.
How Rates Change 2027
Most rates indexed annually per applicable regulation. Mid-year adjustments rare. 2027 amounts confirmed via official agency publication late 2026.
Source and Disclaimer
Figures sourced from IRS Form 8997, treasury.gov QOZ. Independent educational calculator. Verify before relying on figures.
Source: IRS Form 8997, treasury.gov QOZ. Last updated: May 2026.