Capital Gains Tax Calculator (2026)
Calculate the tax on a long-term capital gain in 2026, with the gain stacked on your income across the 0, 15, and 20 percent rates.
Want to understand the concept, not just the number? Read The Capital Gains Tax Guide and more below.
How it's calculated
Long-term capital gains, on assets held over a year, get their own lower rates of 0, 15, or 20 percent. Which rate you pay depends on your total taxable income, since the gain stacks on top of your ordinary income. The higher your income, the higher the rate on the gain.
Take the default. A single filer with $60,000 of ordinary taxable income and a $50,000 long-term gain in 2026. The 0 percent rate runs up to $49,450, but your ordinary income already fills that, so the whole gain lands in the 15 percent band, costing $7,500. If your income were lower, part of the gain could be taxed at 0 percent, and if it were much higher, part could reach 20 percent.
There is an extra layer for high earners. The 3.8 percent Net Investment Income Tax applies to gains once your income passes $200,000 for a single filer or $250,000 for a married couple. Short-term gains, on assets held a year or less, do not get these rates at all. They are taxed as ordinary income, which is why holding for more than a year can cut your tax sharply.
Assumptions
- Uses the 2026 long-term capital gains breakpoints and stacks the gain on top of your ordinary taxable income. Adds the 3.8 percent NIIT over the income threshold. — IRS Rev. Proc. 2025-32
- For long-term gains only. Short-term gains are taxed as ordinary income and are not modeled here. State tax is not included.
Last updated: 2026-08-08 · Tax year 2026
These assumptions follow our general methodology.
Frequently asked questions
What are the 2026 capital gains tax rates?
Long-term gains are taxed at 0, 15, or 20 percent depending on your total taxable income. For a single filer in 2026, 0 percent applies up to $49,450 of income, 15 percent up to $545,500, and 20 percent above that. The bands are higher for married couples filing jointly.
How is my capital gains rate decided?
Your long-term gain stacks on top of your ordinary income, and the part of the gain that falls in each band is taxed at that band rate. So the same gain can be partly 0 percent and partly 15 percent, depending on how much other income you have.
What is the difference between short-term and long-term gains?
Long-term gains, on assets held more than a year, get the lower 0, 15, or 20 percent rates. Short-term gains, on assets held a year or less, are taxed as ordinary income at your regular bracket, which is usually higher. Holding past one year can save a lot.
What is the Net Investment Income Tax?
An extra 3.8 percent tax on investment income, including capital gains, once your modified adjusted gross income passes $200,000 for single filers or $250,000 for married couples filing jointly. It stacks on top of the capital gains rate for high earners.