Estimate 2026 federal tax on long-term and short-term capital gains, including the 0%, 15%, and 20% brackets and the 3.8% net investment income tax.
Estimated federal tax on your gains$0
Effective rate on gains.
Long-term gains taxed at 0%
$0
Long-term gains taxed at 15%
$0
Long-term gains taxed at 20%
$0
Long-term gains tax
$0
Short-term gains tax (ordinary rates)
$0
Net investment income tax (3.8%)
$0
Capital gains guide
How capital gains are taxed in 2026
Long-term gains on assets held more than a year are taxed at 0%, 15%, or 20% depending on your total taxable income. Short-term gains are taxed like wages at ordinary income rates. Higher earners may also owe the 3.8% net investment income tax.
Educational estimate for tax year 2026, not tax advice. Thresholds from IRS Rev. Proc. 2025-32.
2026 long-term capital gains brackets (taxable income)
Filing status
0% up to
15% up to
Single
$49,450
$545,500
Married filing jointly
$98,900
$613,700
Head of household
$66,200
$579,600
Above the 15% limit, long-term gains are taxed at 20%.
How it is calculated
The 2026 standard deduction is applied to other income first.
Long-term gains stack on top of other taxable income to find which rate applies.
Short-term gains are added to ordinary income and taxed at 2026 bracket rates.
The 3.8% net investment income tax applies to the smaller of your gains or income above $200,000 ($250,000 married filing jointly).
What it does not include
Excluded: the 25% rate on unrecaptured section 1250 gain from real estate depreciation, the 28% rate on collectibles and certain small business stock, state income tax, loss carryovers and the $3,000 loss deduction (a net loss shows a note instead; IRS Topic 409), the home sale exclusion, itemized deductions, credits, and other investment income such as dividends in the NIIT base.
What are the 2026 long-term capital gains tax brackets?
For 2026, the 0% rate applies to taxable income up to $49,450 single, $98,900 married filing jointly, and $66,200 head of household. The 15% rate applies up to $545,500, $613,700, and $579,600, and 20% applies above that, per IRS Rev. Proc. 2025-32.
How are short-term capital gains taxed?
Gains on assets held one year or less are taxed at ordinary income tax rates, the same brackets as wages.
What is the net investment income tax?
A 3.8% tax on the smaller of net investment income or modified adjusted gross income above $200,000 ($250,000 for married filing jointly). The thresholds are not adjusted for inflation.
Does this include state tax or real estate depreciation?
No. State income tax, the 25% rate on unrecaptured section 1250 gain, and the 28% collectibles rate are excluded, so the estimate can be low for those cases.
