Capital Gains Brackets Table
| Filing status | 0% up to | 15% up to (20% above) |
|---|---|---|
| MFJ / surviving spouse | $98,900 | $613,700 |
| Married filing separately | $49,450 | $306,850 |
| Head of household | $66,200 | $579,600 |
| Single | $49,450 | $545,500 |
| Estates & trusts | $3,300 | $16,250 |
Long-term capital gains are not a flat 15% - they ride a ladder of their own: 0% below a first threshold, 15% through a wide middle band, 20% above it, with the breakpoints changing every year by inflation. This table carries the 2026 breakpoints verbatim from IRS Rev. Proc. 2025-32 for all filing statuses, estates and trusts included.
The bands apply to the gain after it stacks on top of your other taxable income - which is why the calculator asks for the total, not just the gain: the same $50,000 gain can be tax-free, 15%, or partly 20% depending on what sits underneath it.
How to use
- Pick a filing status and enter total taxable income (gains included) to see which band your long-term gains land in.
- Read the remaining-room line when planning a sale: it says exactly how much gain still fits in the cheaper band below.
- Remember the separate 3.8% NIIT layer above $200,000 of MAGI single / $250,000 joint - it stacks on top of whatever band you are in.
Frequently asked questions
How can I legally pay 0% capital gains tax?
Fill the 0% band on purpose: a single filer with modest ordinary income has room up to $49,450 of total taxable income in 2026 where long-term gains are untaxed. Retirees and between-jobs sellers harvest this every December - selling just enough appreciated stock to reach, never cross, the line.
Do short-term gains use this table?
No - anything held a year or less is taxed as ordinary income at your regular bracket rates. The 366th day is the payoff: the table above applies from day 366 onward, which is why the holding-period line is worth real money, not a technicality.
What is the 3.8% Net Investment Income Tax?
A separate Medicare-linked surcharge on investment income above $200,000 of MAGI single / $250,000 joint - thresholds that, unlike the brackets above, are written in statute and never adjust for inflation. It stacks on top of the 15% or 20% band rate.
Do states use these federal breakpoints?
Almost no state copies the federal capital gains ladder - most states tax gains as plain ordinary income at their flat or progressive rates. The one federal-rate state exception list is short, so plan on state tax arriving at full rate regardless of this table.