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| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | Up to $49,450 | $49,450 – $545,500 | Over $545,500 |
| Married filing jointly | Up to $98,900 | $98,900 – $613,700 | Over $613,700 |
| Head of household | Up to $66,200 | $66,200 – $579,600 | Over $579,600 |
| Married filing separately | Up to $49,450 | $49,450 – $306,850 | Over $306,850 |
Examples (single filer)
| Other taxable income | Long-term gain | Federal tax on gain |
|---|---|---|
| $20,000 | $20,000 | $0 |
| $40,000 | $50,000 | $6,082 |
| $60,000 | $50,000 | $7,500 |
| $150,000 | $100,000 | $15,000 |
| $500,000 | $200,000 | $37,725 |
Short-term gains (one year or less) are taxed as ordinary income at the 2026 brackets. High earners may also owe the 3.8% net investment income tax.
Federal estimates using 2026 IRS figures and the standard deduction. They leave out credits, state tax and other deductions, so treat them as a planning number, not a tax return.
Sources and assumptions
- IRS Revenue Procedure 2025-32 (2026 brackets, standard deduction, capital-gain thresholds, QBI thresholds)
Related
Frequently asked questions
What is the 0% capital gains threshold for 2026?
$49,450 of taxable income for single filers and married filing separately, $98,900 for married filing jointly and $66,200 for head of household.
When does the 20% capital gains rate start in 2026?
Above $545,500 single, $613,700 married filing jointly, $579,600 head of household and $306,850 married filing separately.