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GlossaryBeginner

Realized Gain

A gain that has actually been locked in by selling or disposing of an asset.

A realized gain is a profit that has actually been locked in through an action like selling or otherwise disposing of an asset, as opposed to a gain that exists only on paper while the asset is still held.

This is a general educational concept; how and when a gain becomes taxable can depend on jurisdiction-specific rules, and this isn't personalized tax advice.

Examples

  • Selling an appreciated asset converts an unrealized gain into a realized one.
  • Simply holding an asset that has increased in value doesn't, by itself, create a realized gain.

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