Federal capital gains tax rates for 2026
For 2026 a single filer pays 0% on long-term gains up to $49,450 of taxable income, 15% up to $545,500 and 20% above; for a married couple filing jointly the thresholds are $98,900 and $613,700.
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | $0 – $49,450 | $49,450 – $545,500 | over $545,500 |
| Married filing jointly | $0 – $98,900 | $98,900 – $613,700 | over $613,700 |
How a gain stacks on your other income
The thresholds apply to taxable income including the gain, and the gain counts last. With $80,000 of wages, a single filer already has $80,000 minus the $16,100 standard deduction of ordinary taxable income, above the 0% threshold, so every dollar of a $100,000 long-term gain pays 15%: $15,000.
A large gain
A married couple with $150,000 of other income and a $250,000 long-term gain pays $37,500 of income tax on it, all at 15%, plus $5,700 of the 3.8% net investment income tax: $43,200 in all.
Thresholds from IRS Rev. Proc. 2025-32, section 3.03; brackets and standard deductions from the same revenue procedure. Estimates, not tax advice.
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