The holding period is the amount of time an investment is held by an investor, or the period between buying and selling a security.
The holding period is calculated from the day following the acquisition of the security, and continues until the day of its disposal or sale, the holding period determines the tax consequences.
Holding period income is the total income earned from holding an asset or portfolio of assets over a specified period of time, usually expressed as a percentage.
Differences in holding period may result in differential taxation of investments.