RVT (Royce Small-Cap Trust) Tax Rate %: 0.00% (As of Dec. 2025)


RVT Royce Small-Cap Trust Inc RVT
51 GF Score
Price $18.59
GF Value $16.62
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Royce Small-Cap Trust Tax Rate %?

Royce Small-Cap Trust RVT +0.67% 51 Tax Rate % is 0.00% as of Dec. 2025. GuruFocus rates RVT with a GF Score™ of 51/100 and a GF Value™ of $16.62 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Royce Small-Cap Trust's Tax Expense for the six months ended in Dec. 2025 was $0.00 Mil. Royce Small-Cap Trust's Pre-Tax Income for the six months ended in Dec. 2025 was $0.00 Mil. Therefore, Royce Small-Cap Trust's Tax Rate % for the quarter that ended in Dec. 2025 was 0.00%.

Royce Small-Cap Trust Tax Rate % Related Terms

Royce Small-Cap Trust Tax Rate % Historical Data

* Premium members only.

The historical data trend for Royce Small-Cap Trust's Tax Rate % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Royce Small-Cap Trust Tax Rate % Chart

Royce Small-Cap Trust Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.00 0.00 0.00

Royce Small-Cap Trust Semi-Annual Data
Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Dec25
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
RVT
51GF Score
Royce Small-Cap Trust Inc RVT
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Royce Small-Cap Trust Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Royce Small-Cap Trust's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=0/87.756
=0.00 %

Royce Small-Cap Trust's Tax Rate % for the quarter that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (Q: Dec. 2025 )/Pre-Tax Income (Q: Dec. 2025 )
=0/0
= %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of 0.00% mean?
Royce Small-Cap Trust (RVT) has a Tax Rate % of 0.00% as of Dec. 2025.
Is Royce Small-Cap Trust's Tax Rate % too high?
Royce Small-Cap Trust's current Tax Rate % is 0.00%. Overall, Royce Small-Cap Trust has a GF Score™ of 51/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Royce Small-Cap Trust's Tax Rate % compare to ETY and CLM?
Royce Small-Cap Trust's Tax Rate % of 0.00% can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for an Asset Management company?
A good Tax Rate % depends on the Asset Management industry context. However, Tax Rate % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Royce Small-Cap Trust's current Tax Rate % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Royce Small-Cap Trust stock overvalued right now?
Based on GuruFocus' analysis, Royce Small-Cap Trust (RVT) is currently considered Modestly Overvalued. The stock's GF Value™ is $16.62, compared to a current price of $18.59 — trading 11.9% above its estimated fair value. The current Tax Rate % is 0.00%. Royce Small-Cap Trust's overall GF Score™ is 51/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Royce Small-Cap Trust (RVT), the current Tax Rate % is 0.00% as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Royce Small-Cap Trust (RVT) Overvalued in 2026?

Based on GuruFocus' analysis, Royce Small-Cap Trust stock appears to be overvalued. The current stock price of $18.59 is trading 11.9% above its estimated GF Value™ of $16.62. GuruFocus considers Royce Small-Cap Trust to be Modestly Overvalued.

Key valuation signals for RVT:

  • Tax Rate %: 0.00%
  • GF Value™: $16.62 vs. price of $18.59 (11.9% above fair value)
  • GF Score™: 51/100 with 4 warning signs

No single metric tells the full story. See the RVT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Royce Small-Cap Trust Business Description

Address One Madison Avenue, New York, NY, USA, 10010
Royce Small-Cap Trust Inc is a diversified closed-end investment company that invests in equity securities of small-cap companies. The company portfolio includes sectors such as Industrials, Financials, Information Technology, Health Care, and Consumer Discretionary.
51GF Score

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Tax Rate % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$18.59
Price
$16.62
GF Value