U.S. · 2026 tax year
Capital gains tax rate 2026 calculator.
Enter your other taxable income and your long-term gains to see how they split across the 0%, 15% and 20% bands for 2026.
For 2026 the 0% rate on long-term gains applies up to $49,450 of taxable income (single), $98,900 (joint) or $66,200 (head of household). The 15% rate runs to $545,500, $613,700 and $579,600. Above that the rate is 20%.
Your numbers
Result
How this is calculated
Long-term gains and qualified dividends are stacked on top of your other taxable income. The part of the stack up to the 0% line is taxed at 0%, the part between the 0% and 15% lines at 15%, and anything above the 15% line at 20%. Crossing a line only affects the slice above it, not the whole gain.
The lines for 2026 come from Rev. Proc. 2025-32 section 4.03 and are measured in taxable income (after the standard or itemized deduction). Short-term gains (held one year or less) are ordinary income and are not counted here.
Worked example
Single, $40,000 other taxable income, $30,000 long-term gain. Stack runs from $40,000 to $70,000. Up to $49,450 is 0%: $9,450. The other $20,550 is 15%: $3,082.50 of tax.
Joint, $90,000 other taxable income, $40,000 gain. Zero band ends at $98,900, so $8,900 is 0% and $31,100 is 15%, for $4,665.
Rates this does not cover
Collectibles and qualified small business stock gains can reach 28%, unrecaptured section 1250 gain on real estate up to 25%, and the 3.8% net investment income tax can apply on top for higher incomes. IRS Topic 409 lists those. IRS Topic 409 still showed 2025 figures when checked, so use the 2026 figures from the revenue procedure.
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedIf my total income is over the 15% line, all of my capital gain is taxed at 20%.
What the source saysThe rates are tiered by taxable income. IRS Topic 409 says the 20% rate applies to taxable income above the 15% thresholds, so only the portion above the line is taxed at 20%. [1]
Checked against these sources on .
Frequently asked questions
What are the long-term capital gains rates for 2026?
0%, 15% and 20%, depending on taxable income and filing status. The 2026 breakpoints are in Rev. Proc. 2025-32 section 4.03, for example $49,450 and $545,500 for a single filer.
How long must I hold an asset for the lower rates?
More than one year. Assets held one year or less produce short-term gains taxed as ordinary income (IRS Topic 409).
Does crossing the 15% line tax all my gains at 20%?
No. Only the part of your income above the line is taxed at the higher rate.
Are the thresholds based on AGI or taxable income?
Taxable income, after deductions. A larger standard or itemized deduction lets more of the gain fall in the 0% band.
Do qualified dividends use the same rates?
Yes. Qualified dividends are taxed at the same 0%, 15% and 20% rates and are entered together with gains here.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.