2026 long-term capital gains rates
| Filing status | 0% | 15% | 20% |
|---|---|---|---|
| Single | Up to $49,450 | $49,451 – $545,500 | Over $545,500 |
| Married filing jointly | Up to $98,900 | $98,901 – $613,700 | Over $613,700 |
| Head of household | Up to $66,200 | $66,201 – $579,600 | Over $579,600 |
| Married filing separately | Up to $49,450 | $49,451 – $306,850 | Over $306,850 |
These thresholds are for total taxable income, including the gain. Your regular income fills the brackets first, and the gain stacks on top, so part of a gain can be taxed at 0% and the rest at 15%.
Short-term gains
If you owned the asset for one year or less, the gain is added to your other income and taxed at regular rates from 10% to 37%.
The 3.8% net investment income tax
If your modified adjusted gross income is over $200,000 (single or head of household), $250,000 (married filing jointly), or $125,000 (married filing separately), an extra 3.8% applies to the smaller of your investment income or the amount over the threshold. These thresholds aren't adjusted for inflation.
Worked example
A single filer with $60,000 of other income sells stock held for two years for a $20,000 gain. After the $16,100 standard deduction, regular taxable income is $43,900. The first $5,550 of the gain fits under the $49,450 0% limit; the remaining $14,450 is taxed at 15%, for $2,167.50 of federal tax.
Frequently asked questions
Do I pay capital gains tax when I sell my home?
Usually not on the first $250,000 of gain ($500,000 for married couples) if you owned and lived in the home for at least two of the last five years. This calculator doesn't apply that exclusion.
Can losses reduce my capital gains tax?
Yes. Losses offset gains, and up to $3,000 of net losses a year ($1,500 if married filing separately) can offset other income. Unused losses carry forward.
Is crypto taxed the same way?
Yes. The IRS treats cryptocurrency as property, so selling, trading, or spending it can create a capital gain or loss.