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Why NIIT Becomes a Bigger Problem at Exit Than Most Owners Expect

global Tax

Why NIIT Becomes a Bigger Problem at Exit Than Most Owners Expect

Selling a business triggers capital gains tax, but what about Net Investment Income Tax (NIIT)? While capital gains tax usually gets all the attention, NIIT can quietly add another layer of tax exposure at exit. Here’s what business owners should understand before a transaction is on the table.

By Joseph Burnett, CPA September 28, 2026