2026 Capital Gains Tax Calculator
Capital gains stack on top of your income, so two people with the same gain can pay very different rates. See where yours lands.
2026 Capital Gains Tax Calculator
Your gains stack on top of your income, so the rate depends on both. See which bands yours actually falls in.
Estimate for tax year 2026 federal tax only, using the rate tables in IRS Revenue Procedure 2025-32. Enter taxable income — that is after your standard or itemised deduction. Excludes state tax, the alternative minimum tax, the 28% collectibles rate, the 25% unrecaptured Section 1250 rate on depreciated property, qualified small business stock, and the netting of capital losses. Net Investment Income Tax is estimated by adding the standard deduction back to the income you enter rather than from a full MAGI computation.
2026 long-term capital gains thresholds
| Filing status | 0% up to | 20% starts above |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married filing jointly | $98,900 | $613,700 |
| Head of household | $66,200 | $579,600 |
| Married filing separately | $49,450 | $306,850 |
Everything between those two columns is taxed at 15%.
Why the rate is not just about the gain
The most common mistake is reading the table as if the gain were taxed on its own. It is not. Long-term gains sit on top of your other taxable income, and the bands are measured against the total.
A single filer with $30,000 of taxable income and a $15,000 gain pays nothing — the whole $45,000 fits under the $49,450 line. The same $15,000 gain for someone earning $70,000 is taxed entirely at 15%, because their income has already used up the zero-rate band. The gain did not change; the income underneath it did.
That also means a gain can straddle two bands. Part of it can be taxed at 0% and the rest at 15%, and the calculator above splits it exactly where the threshold falls.
The one-year line, and the 3.8% surcharge
Assets held for one year or less are short-term gains, taxed as ordinary income at rates up to 37% — often more than double the long-term rate on the same profit. Where a sale is close to the anniversary, waiting is frequently the single most valuable thing you can do.
Above $200,000 of income for single filers, or $250,000 filing jointly, the 3.8% Net Investment Income Tax applies on top. It is charged on the lesser of your net investment income and the amount by which your income exceeds the threshold, so it can apply even where the gain itself is taxed at 15%.
For the full breakdown by filing status, including the collectibles and Section 1250 special rates, see our guide to 2026 capital gains tax rates and brackets.