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2026 long-term capital gains rates
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Head of household | $66,200 | $579,600 | $579,600 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
Thresholds apply to total taxable income, with the gain “stacked” on top of ordinary income. Example: single, $40,000 ordinary taxable income, $50,000 gain. The first $9,450 of the gain fills the 0% band up to $49,450, and the remaining $40,550 is taxed at 15% = $6,082.
Short-term gains
Assets held one year or less are taxed at ordinary rates. The calculator adds the gain to your other taxable income and takes the difference in tax.
Net investment income tax
An extra 3.8% applies to the smaller of net investment income or modified AGI above $200,000 (single), $250,000 (joint) or $125,000 (separate). These thresholds are not indexed for inflation. If you leave MAGI blank, the calculator estimates it as taxable income plus the gain plus the standard deduction.
Not modeled
Collectibles (28% max), unrecaptured Section 1250 gain on real estate (25% max), the home-sale exclusion ($250,000 / $500,000), loss carryovers and state 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)
- IRS Topic 409: capital gains and losses
- IRS: net investment income tax
Related
Frequently asked questions
What is the capital gains tax rate for 2026?
0%, 15% or 20% for long-term gains depending on taxable income; short-term gains are taxed as ordinary income.
How much capital gains tax on $50,000?
It depends on your other income. With $60,000 of other taxable income as a single filer, about $7,500 (15%).
What is the 0% capital gains bracket for 2026?
Taxable income up to $49,450 single, $98,900 married filing jointly, $66,200 head of household.