Taux de l'impo sou plus-value federal pou 2026

Pou 2026, yon moun ki depoze pou kont li peye 0% sou plus-value long terme jiska $49,450 revni taxable, 15% jiska $545,500 ak 20% pi wo pase sa; pou yon koup marye ki depoze ansanm, sèy yo se $98,900 ak $613,700.

Revni taxable, ki gen plus-value a, 2026 (IRS Rev. Proc. 2025-32, seksyon 3.03)
Estati depozisyon0% to15% to20% to
Selibatè$0 – $49,450$49,450 – $545,500sou $545,500
Marye depoze ansanm$0 – $98,900$98,900 – $613,700sou $613,700

Kijan yon plus-value ajoute sou lòt revni ou yo

Sèy yo aplike sou revni taxable ki gen ladan plus-value a, epi plus-value a konte an dènye. Avèk $80,000 nan salè, yon moun ki depoze pou kont li deja gen $80,000 mwens dediksyon estanda $16,100 pou revni taxable òdinè, pi wo pase sèy 0% a, konsa chak dola nan yon plus-value long terme $100,000 peye 15%: $15,000.

Yon gwo plus-value

Yon koup marye ki gen $150,000 lòt revni ak yon plus-value long terme $250,000 peye $37,500 impo sou revni sou li, tout nan 15%, plis $5,700 impo sou revni envestisman nèt 3.8%: $43,200 an tout.

Sèy yo soti nan IRS Rev. Proc. 2025-32, seksyon 3.03; brakèt yo ak dediksyon estanda yo soti nan menm pwosedi revni an. Estimasyon, pa konsèy taks.

Mizajou: