A stock split gives every shareholder more shares at a lower price, and the holding is worth the same. When Nvidia split 10-for-1 in June 2024, 10 shares at $1,208.88 became 100 shares at $120.89: $12,088.80 either way. A reverse split does the opposite, fewer shares at a higher price, usually after a long fall. Neither one is a sale, so there's no tax to pay; what you paid is simply spread over the new number of shares.
BeforeWorth $12,088.80, paid $8,227.90
AfterWorth $12,088.80, paid $8,227.90
Reverse, 1-for-8General Electric, August 2021: every 8 shares became 1 at 8 times the price
Enter what you hold and the split ratio. You get the new number of shares, the price and your cost per share after the split, and an estimate of the cash for any fractional share.
The price after is the price before divided by the ratio; the market moves it from there. The cash for a fraction is an estimate at that price: the company's terms and your broker set the actual amount, and some brokers keep the fraction instead.
A company's board decides how many new shares each old one becomes. Nothing is bought or sold; your broker updates the position for you.
Nvidia announced a 10-for-1 split with its quarterly results.
Shareholders on the books at the close get 9 more shares for each one they own.
The extra shares were distributed after the close. That day's last price was $1,208.88.
The stock opened on a split-adjusted basis around $120 and closed at $121.79.
Both are quoted as new shares for old: 10-for-1 or 3-for-2 for a forward split, 1-for-8 for a reverse one, where every 8 shares become 1.
More shares, lower price. Usually done after a long rise, to bring a share price back to a level more people can buy.
Fewer shares, higher price. Most often done by companies whose price has fallen, to stay listed or look less like a penny stock.
| Your holding | Forward split, 10-for-1 | Reverse split, 1-for-8 |
|---|---|---|
| Number of shares | Multiplied: 10 → 100 | Divided: 100 → 12, plus cash for 0.5 |
| Share price | Divided by 10 | Multiplied by 8 |
| Value of your holding | The same | The same, counting the cash |
| Total cost basis | The same | The same, less the part of the cost that goes with the cashed-out fraction |
| Cost per share | Divided by 10 | Multiplied by 8 |
| Purchase date | Kept | Kept |
| Dividend per share | Divided by 10, same total | Multiplied by 8, same total |
| Company's market value | The same | The same |
Splits by well-known US companies, dated by the first day the shares traded split-adjusted. Any trade you made before that date counts the old number of shares.
NetflixNFLX · 17 Nov 202510-for-1
O'Reilly AutomotiveORLY · 10 Jun 202515-for-1
BroadcomAVGO · 15 Jul 202410-for-1
ChipotleCMG · 26 Jun 202450-for-1NvidiaNVDA · 10 Jun 202410-for-1
WalmartWMT · 26 Feb 20243-for-1
TeslaTSLA · 25 Aug 20223-for-1
AlphabetGOOGL · 18 Jul 202220-for-1
AmazonAMZN · 6 Jun 202220-for-1
AppleAAPL · 31 Aug 20204-for-1General ElectricGE · 2 Aug 2021 · reverse1-for-8
CitigroupC · 9 May 2011 · reverse1-for-10A split isn't a sale, so it doesn't create a gain or a loss. The cost of every purchase stays as it was and is spread over more shares, or fewer, and each purchase keeps its own date.
Sell 100 shares on a first-in, first-out basis and you sell the March purchase in full, at a cost of $8,227.90. The second purchase is an illustration.
The IRS treats an ordinary split as no sale: you report nothing that year. Your cost basis is spread over the new shares and the holding period carries over, so shares from a lot held for more than a year are still long-term.
Cash for a fractional share is a sale of that fraction, reported like any other sale. Brokers adjust the basis they report on Form 1099-B for shares bought since 2011; for older shares, keep your own record.
HMRC treats the new shares as the same asset as the old ones. Your Section 104 pool keeps its cost and changes only its number of shares, and nothing goes on your return for the split itself.
A small cash payment for a fraction is usually deducted from the pool's cost rather than taxed as a sale.
The CRA doesn't treat a split as selling your shares. The total adjusted cost base stays the same and is divided by your new number of shares.
Cash for a fractional share is a small disposition, with a capital gain or loss on that fraction.
Both are adjusted so that nobody gains or loses from the split itself.
The Options Clearing Corporation adjusts every listed contract on the split date.
The dividend per share is divided by the ratio, so the total you receive stays the same.
The split itself changes nothing about the business. What matters is why the company did it.
A split that a spreadsheet or tracker misses shows up as a 90% loss, or as shares you never bought. AllInvestView picks up splits on every holding, so share counts, cost per share and gains stay right after the split.
Each split on a holding you bought before it happened is listed with its date, the ratio, the shares you hold and the shares it adds. Connected brokers book them on their own; for trades you imported or entered, one click books each split, or all of them. Every purchase keeps its date and total cost, so your gains and holding periods stay right.
How splits are handled
AllInvestView
Upload trades from a broker export or your own spreadsheet and any split since your purchase is pointed out straight away. That way old trades never leave a holding with the wrong share count.
See Magic ImportAllInvestView
No. You get more shares at a lower price, or fewer at a higher one, and the value of your holding is the same the moment the split takes effect. Ten Nvidia shares at $1,208.88 were worth $12,088.80; the 100 shares they became were worth the same at $120.89. What the price does afterwards is the market, not the split.
In the US, the UK and Canada an ordinary split isn't a sale, so there is nothing to report the year it happens. What you paid stays the same and is spread over the new number of shares, and the shares keep your original purchase date. In the US and Canada, cash paid for a fractional share counts as selling that fraction; in the UK a small payment like that usually comes off your cost instead.
The total stays the same and the cost per share is divided by the ratio. If you paid $8,227.90 for 10 Nvidia shares ($822.79 each), after the 10-for-1 split you own 100 shares at $82.28 each, still $8,227.90 in all, with the March purchase date.
It is often a sign the price has fallen a long way, since many reverse splits are done to stay above the $1 minimum an exchange needs to keep a stock listed. The split itself doesn't change the value of your holding, but the reasons behind it are worth reading in the company's announcement.
The split on its own doesn't make the company worth more: the same business is cut into more pieces. A well-known 1996 study of US splits found prices beat the market in the year after the announcement, but later studies are mixed. Buy for the business, not the split date.
The Options Clearing Corporation adjusts them for the split. In a whole-number split like Nvidia's 10-for-1, one call at a $1,200 strike became ten calls at $120, each for 100 shares. In a 3-for-2 split the contract stays one contract, but it delivers 150 shares and the strike is divided by 1.5. After a reverse split the contract usually delivers an odd number of shares, sometimes plus cash, and trades thinly.
The dividend per share is divided by the same ratio, so your total payment doesn't change. Apple paid $0.82 a share each quarter before its 4-for-1 split in 2020 and $0.205 after it, so 100 shares that became 400 earned $82 either way.
Link your brokers or import your history. AllInvestView keeps every holding's share count and cost right through splits, across all your accounts and currencies.
Prices are official closing prices on the dates shown. Checked on 27 October 2026; this page explains splits in general terms and isn't tax advice for your situation.