Restaking Tax Calculator 2026 β EigenLayer, AVS & LRT Layered Rewards
Calculate federal income tax on liquid restaking rewards across all layers: base ETH staking APR, EigenLayer AVS rewards, and LRT token distributions. Includes LRT swap tax events and slashing capital losses.
Layer-by-Layer Tax Breakdown
How Liquid Restaking Income Is Taxed
EigenLayer-style liquid restaking creates multiple simultaneous income streams, each taxable as ordinary income at fair market value when received. Layer 1 (base ETH staking) is ordinary income. Layer 2 (AVS rewards) is also ordinary income β these are typically distributed as AVS tokens at FMV on the distribution date. Layer 3 (LRT token distributions like weETH appreciation or point allocations) are ordinary income at receipt. When you later swap or sell LRT tokens, that disposal triggers capital gains or losses.
The Formula
AVS Income = ETH Γ ETH Price Γ AVS APR
LRT Income = ETH Γ ETH Price Γ LRT APR
Total Ordinary Income = Base + AVS + LRT (no SE tax β passive)
LRT Capital Gain = Sale Proceeds β Cost Basis (STCG or LTCG)
Federal Tax = Marginal Rate Γ Ordinary Income + Cap Gains Rate Γ LRT Gain
Example
Base income: 32 Γ $3,500 Γ 3.5% = $3,920
AVS income: 32 Γ $3,500 Γ 4% = $4,480
LRT income: 32 Γ $3,500 Γ 2% = $2,240
Total ordinary income: $10,640 (taxed at ~32% marginal) = $3,405
No SE tax (passive income)
Multi-Layer Restaking Reward Ledger & Projection
Input each reward layer separately, track LRT swap events, and see a stacked SVG bar chart of your total tax by layer with multi-year projections
Build a detailed per-layer reward ledger. Track each reward source separately with individual recognition dates and amounts. Model multi-year projections.
Reward Layer Inputs
Tax Stack Per Reward Layer (Annual)
Multi-Year Projection
| Year | Total Reward Income | Marginal Rate | Income Tax | Net After Tax |
|---|