Tax numbersTax years 2026 and 2025IRS Rev. Proc. 2025-32
Capital gains tax brackets 2026 and 2025
In 2026 you pay 0% on long-term capital gains while your taxable income (gains included) is up to $49,450 single or $98,900 married joint; 20% starts above $545,500 and $613,700.
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | $0 to $49,450 | $49,451 to $545,500 | Over $545,500 |
| Married filing jointly | $0 to $98,900 | $98,901 to $613,700 | Over $613,700 |
| Married filing separately | $0 to $49,450 | $49,451 to $306,850 | Over $306,850 |
| Head of household | $0 to $66,200 | $66,201 to $579,600 | Over $579,600 |
Capital gains tax calculator
$0 taxed at 0%, $20,000 at 15% and $0 at 20%: an average of 15.0% on the gains. If your modified AGI is above $200,000, the 3.8% net investment income tax may apply on top.
How the gains are stacked
Your ordinary income fills the brackets first; long-term gains and qualified dividends sit on top of it. Only the part of the gains that lands below the 0% line is tax-free. Example (2026, single): $40,000 of other taxable income and $20,000 of gains. The first $9,450 of gains fills the space up to $49,450 and is taxed at 0%; the other $10,550 is taxed at 15%: $1,583.
Net investment income tax. A separate 3.8% tax (26 U.S.C. § 1411) applies to the smaller of your net investment income or the amount your modified AGI is above $250,000 (married joint), $125,000 (married separate) or $200,000 (everyone else). These thresholds are set in the law and are not adjusted for inflation.
What changed from 2025 to 2026
| 2025 | 2026 | Change | |
|---|---|---|---|
| 0% up to, single | $48,350 | $49,450 | +$1,100 (+2.3%) |
| 0% up to, married filing jointly | $96,700 | $98,900 | +$2,200 (+2.3%) |
| 0% up to, married filing separately | $48,350 | $49,450 | +$1,100 (+2.3%) |
| 0% up to, head of household | $64,750 | $66,200 | +$1,450 (+2.2%) |
| 15% up to, single | $533,400 | $545,500 | +$12,100 (+2.3%) |
| 15% up to, married filing jointly | $600,050 | $613,700 | +$13,650 (+2.3%) |
| 15% up to, married filing separately | $300,000 | $306,850 | +$6,850 (+2.3%) |
| 15% up to, head of household | $566,700 | $579,600 | +$12,900 (+2.3%) |
2025 capital gains brackets
From Rev. Proc. 2024-40.
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | $0 to $48,350 | $48,351 to $533,400 | Over $533,400 |
| Married filing jointly | $0 to $96,700 | $96,701 to $600,050 | Over $600,050 |
| Married filing separately | $0 to $48,350 | $48,351 to $300,000 | Over $300,000 |
| Head of household | $0 to $64,750 | $64,751 to $566,700 | Over $566,700 |
Questions and answers
- What is the 0% capital gains bracket for 2026?
- Taxable income up to $49,450 single, $98,900 married joint, $66,200 head of household.
- Are short-term gains taxed at these rates?
- No. Gains on assets held one year or less are taxed as ordinary income at your bracket rate.
- Is the 3.8% investment tax adjusted for inflation?
- No. The $200,000 and $250,000 thresholds are fixed in 26 U.S.C. § 1411.
Related
- Tax brackets37% from $640,600
- Standard deduction$16,100 single
- 401(k) limits$24,500
- IRA limits$7,500
- Roth IRA income limits$153,000 single
- Your federal tax receiptwhere your tax goes
- State income tax calculators50 states and DC
- All tax numbers2025 and 2026
Sources
- IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
- IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
- 26 U.S.C. § 1 (tax imposed; capital gains rates in § 1(h)).
- 26 U.S.C. § 1411 (net investment income tax).
- Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.