Is IRR calculated with or without tax?

Asked by: Susana Yundt  |  Last update: January 5, 2026
Score: 4.9/5 (53 votes)

The method of calculating a rate of return (IRR) of a net cash flow is independent of the tax status of the cash flows (pre-tax or after-tax). If the net cash flows used to calculate the IRR are after-tax net cash flows, then the resulting IRR is the IRR of the net cash flow after taxes.

Does project IRR include taxes?

It is the project post-tax pre-finance Internal Rate of Return (IRR) It is the project return based on the amount of cash left after non-financing construction, operating cost and taxes are paid.

What is the IRR calculated based on?

Key Takeaways. The internal rate of return (IRR) is the annual rate of growth that an investment is expected to generate. IRR is calculated using the same concept as net present value (NPV), except it sets the NPV equal to zero.

How do taxes affect the IRR?

The effect of adding taxes to the cash flow has a direct impact on the IRRs, lowering them due to the loss of revenue caused. Sometimes they will affect more equity IRR or project IRR depending on other particularities such as loan amortization period or sale value. therefore, resulting in tax impact on IRR.

What is 20% IRR over 5 years?

In other words, if you are provided an IRR of 20% and asked to determine the proceeds achieved in year 5, the result is simple: Your investment will grow by 20% for 5 years. This works out to 2.49.

How to Calculate IRR in Excel

23 related questions found

Is 7% a good IRR?

There isn't a one-size-fits-all answer, but generally, an IRR of around 5% to 10% might be considered good for very low-risk investments, an IRR in the range of 10% to 15% is common for moderate-risk investments, and in investments with higher risk, such as early-stage startups, investors might look for an IRR higher ...

What is the rule of thumb for IRR?

So the rule of thumb is that, for “double your money” scenarios, you take 100%, divide by the # of years, and then estimate the IRR as about 75-80% of that value. For example, if you double your money in 3 years, 100% / 3 = 33%. 75% of 33% is about 25%, which is the approximate IRR in this case.

Do you calculate IRR before or after tax?

The method of calculating a rate of return (IRR) of a net cash flow is independent of the tax status of the cash flows (pre-tax or after-tax). If the net cash flows used to calculate the IRR are after-tax net cash flows, then the resulting IRR is the IRR of the net cash flow after taxes.

What is the biggest problem with IRR?

Ignores the time value of money: IRR does not consider the time value of money and the opportunity cost of invested capital, making it unsuitable for comparing investments with different durations.

How to manually calculate IRR?

The manual calculation of the IRR metric involves the following steps:
  1. Step 1 ➝ Divide the Future Value (FV) by the Present Value (PV)
  2. Step 2 ➝ Raise to the Inverse Power of the Number of Periods (i.e. 1 ÷ n)
  3. Step 3 ➝ From the Resulting Figure, Subtract by One to Compute the IRR.

What are the disadvantages of IRR?

IRR overstates the annual equivalent rate of return for a project whose interim cash flows are reinvested at a rate lower than the calculated IRR. IRR does not consider cost of capital; it should not be used to compare projects of different duration.

What is the basic IRR rule?

The internal rate of return (IRR) rule states that a project or investment can be worth pursuing if its IRR is greater than the minimum required rate of return, or hurdle rate. The IRR rule can help a company decide whether to proceed with one project vs. another.

What is a good IRR for 5 years?

For unlevered deals, commercial real estate investors today are generally targeting IRR values of somewhere between about 6% and 11% for five to ten year hold periods, with lower-risk deals with a longer projected hold period on the lower end of that spectrum, and higher-risk deals with a shorter projected hold period ...

What should be included in IRR?

Components of IRR Formula
  • Net Present Value (NPV) NPV is the sum of an investment's future cash flows discounted to present value. ...
  • Cash Flow. Cash flows are any money a company or investor spends on or earns from an investment. ...
  • Number of Periods. ...
  • IRR. ...
  • Initial Investment.

What is an example of IRR calculation?

Example of IRR Calculation

Assume a project has an initial investment of ₹1,000 and is expected to generate cash flows of ₹200, ₹300, and ₹400 over the next three years. The project's IRR would be calculated as follows: IRR = [₹200 + ₹300 + ₹400] / [3 * ₹1,000] = 0.14. In this example, the project has an IRR of 14%.

What is IRR affected by?

In addition to the portion of the metric that reflects momentum in the markets or the strength of the economy, other factors—including a project's strategic positioning, its business performance, and its level of debt and leverage— also contribute to its IRR.

Why is IRR not a good measure?

Illustrating the Problems of Solely Depending on the IRR

Upon examining the table, it becomes clear that the IRR alone will tell us nothing about actual periodic payments or total profitability. There can be an almost infinite variability in cash flow streams and total profit that will equal a 12% IRR.

What is a good IRR for real estate?

What is a good IRR in Real Estate? A good IRR in real estate investing could be somewhere between 15% to 20%. However, it varies based on the cost basis, the market, the particular class, the investment strategy, and many other variables.

What is the difference between IRR and actual return?

The annual rate of return calculates an investment's growth as an average yearly percentage, while IRR considers the time value of money to provide the discount rate at which the net present value of all cash flows equals zero.

Is ROI calculated after tax?

The small business can, thus, calculate its ROI simply by dividing its after-tax income by its net worth (the residue after total liabilities are deducted from total assets on the balance sheet) or can use net worth plus long-term debt.

Do you include debt when calculating IRR?

Definition: Project IRR, also known as "unlevered IRR," is the annualized rate of return on the total initial investment, assuming the project is entirely equity-financed (i.e., without any debt). It calculates the IRR based on the project's cash flows before financing costs or leverage.

Do you use EBITDA for IRR?

Calculates the value of a business, or an internal rate of return (IRR), based on its projected EBITDA as a proxy for enterprise cash flows. Allows for either the calculation of a valuation based on an assumed discount rate or the calculation of an IRR based on an assumed value.

Is IRR calculated before or after tax?

Internal rate of return can serve in either a pre-tax or after-tax where the business makes estimates of the profitability expected from a given business venture while considering taxes associated with it then it's calculated pre-tax, but for the cases, it considers taxes after gauging the profits to be realized then ...

What is 15% IRR over 5 years?

A 15% Internal Rate of Return (IRR) over 5 years means that the investment or project is expected to yield an annualized return of 15% on average over the 5-year period. This rate of return is used to assess the attractiveness of the investment compared to alternative opportunities.

Can you calculate IRR by hand?

Yes, we can. The method for calculating IRRs without using Excel involves estimating an IRR to start with, calculating the resulting net present value manually, and then refining our next estimate - depending on the result of the first one. The NPV is positive €1,000.