Qualified Small Business Stock (QSBS, §1202)
U.S. Internal Revenue Service
Exclude up to $15M (or 10× basis) of capital gains
Founders and early investors in US C-corps can exclude most or all capital gains on qualifying stock. Stock issued after 4 July 2025 gets 50%/75%/100% exclusion at 3/4/5 years.
- Eligibility
- Stock issued by a domestic C-corp with gross assets under $75M (post-July 2025 issuance); non-corporate holders.
- Available in
United States
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.