Capital Gains Tax Calculator

2026 Capital Gains Tax Rates

Capital gains are taxed differently depending on how long you held the asset. Long-term gains on assets held more than a year receive preferential tax rates. Short-term gains are taxed as ordinary income.

Long-Term Capital Gains Rates (2026)

Based on taxable income including the gains:

• 0% — Single: up to $48,350 | MFJ: up to $96,700 | HoH: up to $64,750
• 15% — Single: $48,350–$533,400 | MFJ: $96,700–$600,050 | HoH: $64,750–$566,700
• 20% — Above the thresholds above

Net Investment Income Tax (NIIT)

An additional 3.8% applies to investment income (including capital gains) if your modified AGI exceeds $200,000 (single) or $250,000 (MFJ). This is applied on the lesser of net investment income or the amount of income over the threshold.

Tax-Loss Harvesting

If you have losing positions, selling them before year-end can offset your gains dollar-for-dollar. Capital losses first offset capital gains, then up to $3,000 of ordinary income annually. Excess losses carry forward to future years indefinitely. Avoid the wash-sale rule: don't buy the same or substantially identical security within 30 days before or after the sale.