2026 rates & brackets
Capital Gains Tax Rates 2026
The long-term 0%, 15%, and 20% brackets by filing status, how short-term gains use ordinary rates, and the 3.8% NIIT — with a calculator that reads the same table.
Short answer
For 2026, long-term gains are taxed at 0%, 15%, or 20% by taxable income, and short-term gains at your ordinary rate of 10%–37%. High earners add a 3.8% NIIT, pushing the top long-term rate to about 23.8% federally — before state tax. The brackets are below.
Your after-tax gain
$139,600.00
$60,400.00 total tax · 30.2% effective · long-term
- Capital gain
- $200,000
- Federal capital gains tax
- −$30,000.00
- Net Investment Income Tax (3.8%)
- −$3,800.00
- State tax
- −$26,600.00
- Total tax
- −$60,400.00
2026 long-term capital gains tax brackets
The 2026 long-term capital gains brackets by taxable income and filing status:
| Long-term rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 | Up to $66,200 |
| 15% | $49,450 – $545,500 | $98,900 – $613,700 | $66,200 – $579,600 |
| 20% | Over $545,500 | Over $613,700 | Over $579,600 |
Frequently asked questions
What are the capital gains tax rates for 2026?+
Long-term gains (held over a year) are taxed at 0%, 15%, or 20% by taxable income: for 2026, 0% up to about $49,450 single / $98,900 married, 15% up to roughly $545,500 single / $613,700 married, and 20% above. Short-term gains (held a year or less) are taxed at your ordinary rate of 10%–37%. High earners add the 3.8% NIIT, and most states tax gains on top.
How do the 0%, 15%, and 20% brackets work?+
They're income thresholds, not a single flat rate on your whole gain. Your long-term gain stacks on top of your other taxable income, and each portion is taxed at the rate for the band it falls in. A gain that starts in the 0% band and pushes into the 15% band is taxed partly at 0% and partly at 15% — exactly how the calculator on this page splits it.
Are capital gains rates the same as income tax rates?+
Only for short-term gains. Short-term gains use the ordinary income brackets (10%–37%). Long-term gains use a separate, lower schedule that tops out at 20%. That gap — up to 17 percentage points — is the whole reason holding an asset more than a year matters so much for tax.
What is the highest capital gains tax rate?+
For long-term gains the top federal rate is 20%, but the effective top can reach about 23.8% once the 3.8% Net Investment Income Tax is added for high earners — before state tax. Short-term gains can hit the top ordinary rate of 37% (plus 3.8% NIIT). Add a high-tax state like California (13.3%) and the combined rate can approach 40%+.
Run your own numbers on the long-term or short-term calculator, or the main capital gains tax calculator.
Rates shown are projected 2026 figures and this is an estimate, not tax advice. Verify against the final IRS release and consult a tax professional before relying on it.