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Estimate your 2026 capital gains tax
On the default — single filer, $40,000 of other taxable income, a $10,000 long-term gain — the tax is $82.50: $9,450 of the gain still fits under the 0% ceiling, so only $550 reaches the 15% band.
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2026 Capital Gains Tax Brackets
The official 2026 long-term capital gains brackets — 0%, 15%, and 20% — for all four filing statuses, plus the 3.8% net investment income tax thresholds. Enter your income and gain below and the estimator stacks it through the bands the way the IRS worksheet does.
The 2026 long-term capital gains brackets
These are the official 2026 thresholds from IRS Revenue Procedure 2025-32, section 4.03. They apply to taxable income including the gain — not just the gain by itself — for assets held more than one year and for qualified dividends. Short-term gains (held one year or less) are taxed as ordinary income instead.
| Filing status | 0% through | 15% through | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
| Head of household | $66,200 | $579,600 | $579,600 |
Source: IRS Revenue Procedure 2025-32 §4.03 (“maximum zero rate amounts” and “maximum 15-percent rate amounts”). Print this page for your records — the table above uses print-friendly styling.
How the stacking works
The brackets are marginal: your ordinary taxable income fills the bands first, and the gain sits on top, using whatever room is left. Take the default above — a single filer with $40,000 of other taxable income and a $10,000 long-term gain. The 0% ceiling is $49,450, so $9,450 of the gain still fits underneath it and is taxed at 0%. The remaining $550 spills into the 15% band: $550 × 15% = $82.50. One gain can span two or even three bands, but each dollar is only ever taxed at the rate of the band it lands in — crossing a threshold never re-taxes the dollars below it.
Output · formula · meaning
| Output | Formula | What it means |
|---|---|---|
| Total federal tax | gain at 15% × 15% + gain at 20% × 20% + NIIT | $82.50 on the default — $9,450 at 0%, $550 at 15%. |
| Gain taxed at 0% | gain below the 0% ceiling | The famous “0% capital gains bracket” — real, and reachable on middle incomes. |
| Gain taxed at 15% / 20% | gain in each higher band | Most affluent sellers land here; the 20% band starts at $545,500 single. |
| 3.8% NIIT | 3.8% × lesser of NII or MAGI over threshold | Extra surtax when MAGI tops $200k single / $250k joint — not inflation-adjusted. |
The 3.8% net investment income tax
High earners pay a second tax on top: the 3.8% Net Investment Income Tax applies when modified adjusted gross income exceeds $200,000 (single or head of household), $250,000 (married filing jointly), or $125,000 (married filing separately). It hits the lesser of your net investment income or the MAGI over the threshold — so a $50,000 gain at $240,000 MAGI (single) adds $1,520 of NIIT, for a 23.8% marginal federal rate. Unlike the brackets, these thresholds are not adjusted for inflation. The estimator adds it automatically when you clear the threshold.
Short-term gains play by different rules
Hold an asset one year or less and the gain is short-term — taxed at your ordinary income rates (10% to 37% for 2026), not the table above. The holding period runs from the day after you buy through the day you sell: selling on day 365 is short-term, day 366 is long-term. For a large gain that single day can be worth thousands, which is why the one-year mark is the most important date in tax planning. This estimator covers long-term gains only.
Losses, netting, and the $3,000 rule
Gains and losses net against each other first: long-term against long-term, short-term against short-term, then the leftovers cross categories. If losses win overall, you can deduct up to $3,000 of the excess against ordinary income each year ($1,500 married filing separately) and carry the rest forward indefinitely — the carried losses keep their short/long character. The estimator assumes a net gain; enter your net long-term gain after netting.
Who uses this
- Stock & fund investors: estimating the tax bite before selling a long-held position — and whether waiting past day 366 is worth it.
- Home sellers: sizing up a sale, keeping in mind the §121 exclusion ($250k single / $500k joint on a main home) wipes out gain before rates apply.
- Crypto holders: the same one-year rule and the same 0/15/20% table apply to digital assets.
- Retirees: harvesting gains inside the 0% band — real tax-free income when total taxable income stays under the ceiling.
Accuracy & limitations
This is an estimate, not tax advice and not a substitute for the IRS worksheet or a filed return. It covers the standard 0%/15%/20% long-term rates plus NIIT only. Excluded: the 28% collectibles rate, the 25% unrecaptured §1250 rate on depreciated real estate, qualified small-business stock rules, state income taxes, AMT, installment sales, and loss carryovers. Brackets apply to taxable income after deductions — confirm your own figures with a tax professional.
Pair this with the 2026 federal tax brackets for your ordinary-income rates, and read how capital gains tax is calculated for the full step-by-step with the $40,000 + $10,000 worked example.
Cite this calculatorBright Side Kit. “2026 Capital Gains Tax Brackets.” brightoolbox.com, 2026.
Bright Side Kit. "2026 Capital Gains Tax Brackets." https://brightoolbox.com/2026-capital-gains-tax-brackets/ Accessed October 22, 2026.Frequently asked questions
What are the 2026 capital gains tax brackets?
Long-term gains (assets held more than one year) use 0%, 15%, and 20%. For 2026, single filers pay 0% on taxable income up to $49,450, 15% to $545,500, and 20% above that; joint filers get 0% to $98,900 and 20% above $613,700. Short-term gains are taxed as ordinary income instead.
How is capital gains tax actually calculated?
Sale price minus cost basis gives the gain; the holding period decides short- vs long-term; then the gain stacks on top of your other taxable income through the marginal bands. The estimator above follows exactly that sequence.
Can I really pay 0% on capital gains?
Yes — if your total taxable income, including the gain, leaves room under the 0% ceiling ($49,450 single / $98,900 joint for 2026). A single filer with $40,000 of other income and a $10,000 gain pays just $82.50, because $9,450 of the gain still fits the 0% band. State tax may still apply.
Do I owe capital gains tax if I do not sell?
No. Gains on investments you still hold are unrealized and untaxed — the tax arrives only when you sell, which is why patient investors control the timing of their own tax bills.
What is the difference between short-term and long-term capital gains?
One year. Assets held one year or less produce short-term gains, taxed at ordinary rates (10%–37%). Held more than one year — day 366, not day 365 — the gain is long-term and gets the 0%/15%/20% rates above.
Do I still pay capital gains tax if I reinvest the proceeds?
In a taxable account, yes — the sale itself triggers the tax no matter where the money goes next. Reinvesting feels like undoing the trade, but the IRS sees a completed sale. Only IRAs, 401(k)s and similar accounts defer the tax until withdrawal.
What is the 3.8% NIIT on capital gains?
The Net Investment Income Tax: an extra 3.8% on investment income when MAGI exceeds $200,000 single / $250,000 joint ($125,000 separate). It applies to the lesser of your net investment income or the MAGI over the threshold — pushing the top marginal federal rate to 23.8%.
Do states tax capital gains too?
Most do — usually as ordinary income at state rates, with a few exceptions. The table and estimator above are federal only; a large sale can owe thousands more to the state. Factor it in before you sell.