📈 Category 2
Investments & Other Assets
This category covers almost everything that isn't a bank account or a debt. The government assumes a much higher return on these assets.
What falls under this category?
- Shares & Bonds: Stocks, bonds, ETFs, and mutual funds.
- Real Estate: Second homes, vacation homes, and rental properties. (Not your main home).
- Crypto: Bitcoin, Ethereum, and other digital assets.
- Other: Loans you gave to others, rights to periodic payments.
How is it calculated?
The government uses a multi-year average of investment returns to set this rate. It's often debated because it applies even if you made a loss that year.
Recent Rates:
- 2023: 6.17%
- 2024: 6.04%
- 2025: 5.88%