2026 Capital Gains Tax Rates and Brackets by Filing Status

Capital Gains Tax Rates for long-term sales in 2026 are 0%, 15%, and 20%, and they apply across all filing statuses. If you sell stocks, a home, or other investments while living and filing taxes in the United States 🇺🇸, these brackets shape how much federal tax you’ll owe on profit from assets held more than one year.

For immigrants, international workers, students, and new permanent residents, this matters because a single sale in 2026 can change cash flow, affect estimated payments, and create stress right when you’re also managing job changes, moves, or family plans. The safest approach is to treat a 2026 sale like a mini project: confirm your holding period, estimate taxable income, apply the right bracket, check add-on taxes, and then file cleanly in 2027.

VisaVerge.com reports that many cross-border families underestimate how fast capital gains can push taxable income into a higher bracket, especially in a year with a large one-time sale.

2026 rate snapshot

For 2026 (assets sold in 2026 and reported on returns filed in 2027), the IRS sets Long-term federal Capital Gains Tax Rates at 0%, 15%, and 20%. These rates apply to assets held more than one year, with bracket thresholds adjusted for inflation under IRS Revenue Procedure 2025-32.

Short-term capital gains (assets held one year or less) do not get these preferential rates. They are taxed at ordinary income rates, which range from 10% to 37% for 2026 brackets.

One point that trips people up is what the brackets measure. The thresholds below are based on taxable income — income after deductions — not gross pay or total proceeds from the sale.

Core 2026 long-term brackets (by filing status)

Holding period check

Start with the holding period because it decides which tax system applies.

• If you held the asset more than one year, it qualifies as long-term and uses the 0% / 15% / 20% rates for 2026.
• If you held the asset one year or less, the gain is short-term and is taxed at ordinary income rates (2026 brackets: 10%–37%).

This difference often surprises first-time sellers, particularly those who sold quickly after receiving stock compensation.

Action items before you sell:
1. Identify the purchase date and the sale date.
2. Confirm the holding period crosses the more than one year threshold if you expect long-term treatment.
3. If you have multiple lots of the same stock, list each lot separately to know which shares create which tax result.

Note: Couples should discuss filing status early. The 2026 long-term bracket thresholds differ significantly between married filing jointly and married filing separately, so holding-period decisions pair naturally with filing planning.

Taxable income estimate

Estimate your taxable income, because the 2026 long-term brackets are keyed to that number. Remember:

• Taxable income ≠ salary ≠ sale proceeds. It’s income after deductions.
• Build two snapshots:
  1. Expected taxable income without the sale.
  2. Expected taxable income with the sale’s gain included.

This shows whether your long-term gain falls into the 0%, 15%, or 20% band for your filing status. It also reveals if part of your gain lands in one rate and the remainder spills into the next band.

Immigrants and globally mobile families often have uneven income (bonuses, job changes, delayed start dates), so a 2026 tax year can look very different from 2025. Estimating prevents surprises when you file in 2027.

2026 bracket match (examples)

Match your taxable income estimate to the long-term brackets:

• Single filer:
  • 0% up to $49,450
  • 15% from $49,451 to $545,500
  • 20% over $545,500
• Married filing jointly:
  • 0% up to $98,900
  • 15% from $98,901 to $613,700
  • 20% over $613,700
• Head of household:
  • 0% up to $66,200
  • 15% from $66,201 to $579,600
  • 20% over $579,600
• Married filing separately:
  • 0% up to $49,450
  • 15% from $49,451 to $306,850
  • 20% over $306,850

These thresholds rose modestly from 2025 to offset inflation (for example, joint filers’ 0% moved from $96,700 to $98,900, and the 20% threshold moved from $600,050 to $613,700).

Extra taxes to flag

Even with the correct long-term rates, two add-ons can increase the final bill for higher earners:

• Net Investment Income Tax (NIIT): An additional 3.8% may apply if modified adjusted gross income exceeds $200,000 (single) or $250,000 (joint).
• Collectibles: Long-term gains on collectibles (art, coins, etc.) are taxed up to 28% — separate from the standard 0%/15%/20% structure.

If an item may be treated as a collectible, flag it early. Many focus on holding period and bracket and get surprised by the 28% ceiling.

Important: Check NIIT and collectibles early in planning; they often drive the final tax outcome for high-income or special-asset sales.

Filing timeline and records

For 2026 sales, you report the gain on the tax return you file in 2027. Keep clear records and file cleanly.

Keep a simple document pack:
– Purchase confirmations and sale confirmations.
– A list of lots and holding periods.
– A worksheet showing how you matched taxable income to the 2026 long-term brackets.
– Notes on whether NIIT thresholds could apply.
– Notes on whether any asset is a collectible.

For official IRS guidance on capital gains, use the IRS resource page Topic No. 409, Capital Gains and Losses. For the inflation-adjusted bracket framework referenced above, the IRS publishes details in Revenue Procedure 2025-32.

Immigration travel planning

Taxes aren’t an immigration form, but tax timing often collides with immigration timing. A long trip, a move, or a family emergency can land right when you need to collect records, respond to notices, or sign a return.

Practical tips:
– Treat a planned 2026 sale as something to schedule, not “do later.”
– Confirm holding period first, then bracket, then add-on taxes.
– Put filing-season deadlines on your calendar well before travel.
– Keep digital copies of every sale record where you can access them remotely.

By treating a 2026 sale as a short project and following the steps above, you reduce surprises and protect both your finances and your immigration plans.