Long-term rates — single filers
| Rate | Taxable income (incl. the gain) |
|---|---|
| 0% | $0 – $49,650 |
| 15% | $49,650 – $547,800 |
| 20% | over $547,800 |
Long-term rates — married filing jointly
| Rate | Taxable income (incl. the gain) |
|---|---|
| 0% | $0 – $99,300 |
| 15% | $99,300 – $616,300 |
| 20% | over $616,300 |
Short-term gains
Assets held one year or less are taxed as ordinary income — the same 10%–37% brackets as wages — so holding past the one-year mark can sharply cut the rate.
Net investment income tax (NIIT)
An extra 3.8% applies to investment income, including capital gains, once your income exceeds $200,000 (single) or $250,000 (married). It stacks on top of the rates above.
More references: 2026 Federal Income Tax Brackets · 2026 Retirement Contribution Limits · 2026 Social Security: Wage Base, Taxes & Full Retirement Age
Figures reflect 2026 and are provided for general information, not tax or financial advice. Some inflation-adjusted amounts are finalized late in the year — verify against the IRS or SSA before filing.