The capital gains tax rate you pay depends on your taxable income and how long you held the asset. Here are the 2026 numbers.
2026 long-term rates (IRS Rev. Proc. 2025-32)
| 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 |
Example: single filer with $60,000 of long-term gains
- First $49,450: 0% → $0
- Next $10,550: 15% → $1,582.50
Run your own numbers in the capital gains calculator.
The 3.8% NIIT
If your modified adjusted gross income exceeds $200,000 (single) or $250,000 (MFJ), the Net Investment Income Tax adds 3.8% on the lesser of your investment income or the excess. It’s not inflation-adjusted, so it applies at the same thresholds every year.
Assets held one year or less are taxed as ordinary income — check your income tax bracket instead. And remember to plan estimated tax payments if you sell at a large gain.