United States · Federal income tax · Capital gains
Long-term capital gains tax brackets 2027.
Where the 0, 15 and 20 percent rates start for each filing status, and how your gains stack on top of ordinary income.
Short answer: For 2027 long-term capital gains are taxed at 0 percent up to $51,050 of taxable income for single filers ($102,100 joint, $68,350 head of household), 15 percent up to $563,200 single ($633,600 joint, $598,400 head of household) and 20 percent above that.
Estimate tax with long-term gains
Result
Enter your taxable income and gains, then press Estimate.
The 2027 capital gains thresholds
Long-term gains and qualified dividends are taxed at 0, 15 or 20 percent depending on total taxable income, using the amounts in Rev. Proc. 2026-35 section 3.03. The thresholds are the top of taxable income at which each rate still applies, and they rise from 2026. The return most people file in the first months of 2027 is for tax year 2026 and uses the 2026 numbers, so for that return use the capital gains tax rate 2026 page.
| Filing status | 0% up to, 2027 | 2026 | 15% up to, 2027 | 2026 |
|---|---|---|---|---|
| Single | $51,050 | $49,450 | $563,200 | $545,500 |
| Married filing jointly | $102,100 | $98,900 | $633,600 | $613,700 |
| Head of household | $68,350 | $66,200 | $598,400 | $579,600 |
| Married filing separately | $51,050 | $49,450 | $316,800 | $306,850 |
Estates and trusts have their own thresholds: $3,400 for the 0 percent rate and $16,750 for the 15 percent rate in 2027. Above the 15 percent ceiling the rate is 20 percent.
How gains stack on ordinary income
Ordinary income fills the ordinary brackets first. The long-term gains then sit on top, and the thresholds are compared with your total taxable income, not with the gains alone or with adjusted gross income. A gain that straddles a threshold is split: the part at or below it gets the lower rate and the part above gets the next rate.
What changed from 2026
The single 0 percent threshold rose from $49,450 to $51,050 and the joint threshold from $98,900 to $102,100. The 20 percent rate now starts above $563,200 for single filers, up from $545,500, and above $633,600 for joint filers, up from $613,700. The rates are unchanged.
Worked example (2027, single)
A single filer has $60,000 of taxable income, including $10,000 of long-term gains. The ordinary part is $50,000, taxed at ordinary rates: $1,280.00 plus 12 percent of $37,200 is $5,744.00. The 0 percent threshold is $51,050, so $1,050 of the gains (from $50,000 to $51,050) is taxed at 0 percent and the other $8,950 at 15 percent, which is $1,342.50. The total federal tax is $7,086.50.
Common mix-ups
- The thresholds compare with taxable income, not with the gain. A small gain can still be taxed at 15 percent if your ordinary income already uses up the 0 percent room.
- The thresholds are not the ordinary bracket edges. The 0 percent threshold for single filers ($51,050) sits inside the ordinary 22 percent bracket, which starts at $52,025.
- Short-term gains are not in these brackets. Assets held a year or less are taxed as ordinary income at the regular rates.
- The 3.8 percent net investment income tax is separate. It is set by statute at fixed income levels that the Rev. Proc. does not index, and this page does not calculate it.
Method
The calculator subtracts the gains from total taxable income to get ordinary income and taxes that with the 2027 ordinary brackets for the chosen status. It then places the gains on top: the part below the 0 percent threshold is untaxed, the part between the two thresholds is taxed at 15 percent, and the rest at 20 percent. The comparison line runs the same inputs under 2026 thresholds and brackets.
What this does not cover
- The 25 percent rate on unrecaptured section 1250 gain and the 28 percent rate on collectibles and some small business stock.
- The 3.8 percent net investment income tax.
- Short-term gains, losses and carryovers; enter only the net long-term amount.
- State taxes on capital gains.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Rev. Proc. 2026-35 (tax year 2027 inflation adjustments), section 3.03 and section 3.01 (retrieved November 9, 2026)
- IRS news release IR-2026-133, November 5, 2026 (retrieved November 9, 2026)
- IRS Rev. Proc. 2025-32 (tax year 2026 figures used for the comparison column) (retrieved November 9, 2026)
Frequently asked questions
What are the 2027 long-term capital gains tax brackets?
For single filers 0 percent up to $51,050, 15 percent up to $563,200 and 20 percent above. For joint filers $102,100 and $633,600. For heads of household $68,350 and $598,400.
What is the 0 percent capital gains threshold for 2027?
$51,050 of taxable income for single filers and married filing separately, $102,100 for joint filers and $68,350 for heads of household.
How much did the thresholds rise from 2026?
The single 0 percent threshold rose $1,600, from $49,450, and the joint threshold rose $3,200, from $98,900.
Do the thresholds use AGI or taxable income?
Taxable income, which is after the standard or itemized deduction. Ordinary income fills its brackets first and the gains stack on top.
What tax would I owe on a $10,000 gain in the example?
For a single filer with $60,000 of taxable income including the gain, $1,342.50 of the $7,086.50 total comes from the gain, because $1,050 is taxed at 0 percent and $8,950 at 15 percent.
Do these rates apply to 2027 income?
Yes, to tax year 2027, so to the return filed in 2028. For the return filed in early 2027 use the 2026 page.
Where do the thresholds come from?
IRS Revenue Procedure 2026-35, section 3.03, announced in IR-2026-133 on November 5, 2026.
Not legal or tax advice
These are the IRS figures for tax year 2027 in an unofficial guide that no tax agency runs. A result here is an estimate from the numbers on this page, not a return. Nothing you type is transmitted anywhere. Confirm with IRS forms and instructions or a tax professional before you file.