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Investing

Tax-Equivalent Yield Calculator

A tax-free muni yielding 3.5% can beat a taxable bond yielding more, because you keep all of it. The tax-equivalent yield converts a tax-free yield into the taxable yield you'd need to match it. Enter the tax-free yield and your tax rate to compare fairly.

Formula shown below · Tested against worked examplesHow we verify

Your top federal bracket, plus state tax if the muni is also state-tax-free for you.

Enter a taxable bond's yield to see which wins.

Tax-equivalent yield: 5.15%

Tax-equivalent yield

5.15%

The taxable yield you'd need to match this tax-free yield.

Tax-free yield
3.5%
Taxable yield entered
4.8%
After-tax winner
3.5%

The tax-free muni wins — its equivalent yield beats the taxable bond.

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Compare scenariosTry three values of one input
Tax-Equivalent Yield Calculator results for three values of Tax-free (muni) yield
Tax-free (muni) yield
Tax-equivalent yield4.63%5.15%+0.51%5.66%+1.03%
Tax-free yield3.15%3.5%+0.35%3.85%+0.7%
After-tax winner3.26%3.5%+0.24%3.85%+0.59%

Every other input stays at the value you set above — currently 3.5% for tax-free (muni) yield. Differences are measured against the first column.

Saved scenariosSave this calculation

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How this calculator works

Tax-equivalent yield = tax-free yield ÷ (1 − marginal tax rate). The after-tax winner compares the muni's yield against the taxable yield reduced by your tax rate — whichever is higher nets you more.

Uses one combined marginal rate; if the muni is exempt from your state tax too, include state in the rate for its full benefit. It ignores credit-risk and liquidity differences between specific bonds — compare yields of similar quality.

Formula

TEY = Tax-free yield ÷ (1 − t)
t
Your marginal tax rate, as a decimal

Answers what a taxable bond would have to yield to match a tax-free one. A 3.5% municipal yield at a 32% marginal rate is equivalent to about 5.15% taxable — which is why the same bond is a different investment for two different earners.

What this assumes

  • Your marginal rate as entered. The comparison is only valid at that rate, and it changes as income does.
  • State tax treatment varies: in-state municipal bonds are often exempt from state tax as well as federal.
  • The net investment income tax is not included and applies above certain income thresholds.

What changes this number

Your marginal rate
The whole calculation. A tax-free yield is worth far more to a high earner than a low one.
State of residence
In-state municipal bonds can be triple tax-free, which changes the comparison substantially.
Credit quality
A higher municipal yield may reflect risk rather than generosity, and the tax comparison does not price that.

A worked example

Take the 3.5% muni, 32% bracket scenario. These figures are produced by the calculator above, not written alongside it, so they always match what the tool returns.

What you enter

Tax-free (muni) yield
3.5%
Your marginal tax rate
32%
A taxable yield to compare (optional)
4.8%

What it returns

Tax-equivalent yield
5.15%
Tax-free yield
3.5%
Taxable yield entered
4.8%
After-tax winner
3.5%

Sources

This calculator uses no external data — the result follows entirely from the formula above and the values you enter, so there is nothing to cite beyond the arithmetic.

Calculator last reviewed August 9, 2026. How we verify

Try an example

Frequently asked questions

What is tax-equivalent yield?

It's the pre-tax yield a taxable investment would need to equal the after-tax return of a tax-free one. Because municipal bond interest is often exempt from federal (and sometimes state) tax, a 3.5% muni can be worth more than a 4.5% taxable bond to a high earner. The formula reveals the true comparison.

How is tax-equivalent yield calculated?

Divide the tax-free yield by (1 − your marginal tax rate). A 3.5% muni for someone in the 32% bracket is 3.5% ÷ (1 − 0.32) = 5.15%. That means a taxable bond would need to yield more than 5.15% to beat the muni after taxes — a meaningful edge for higher brackets.

Who benefits most from municipal bonds?

Higher earners in top tax brackets, because the tax exemption is worth more the higher your rate. For someone in a low bracket, the tax break is small and taxable bonds (with their higher stated yields) often win. Munis also shine in taxable brokerage accounts, not tax-sheltered ones like IRAs.

Should I hold munis in my IRA or 401(k)?

Generally no. Retirement accounts are already tax-sheltered, so the muni's tax exemption is wasted there — you'd give up yield for a tax break you don't need. Hold munis in taxable accounts and put higher-yielding taxable bonds inside tax-advantaged accounts (a strategy called asset location).

Disclaimer: DayCents provides this calculator for educational purposes only. Results are estimates based on your inputs and the stated assumptions — they are not financial advice, a quote, or an offer of credit. Consult a qualified financial professional before making major money decisions.