What are the 2026 long-term capital gains tax rates?

For the 2026 tax year, long-term capital gains tax rates remain 0%, 15%, and 20%, depending on your total taxable income and filing status.

What is the holding period for long-term capital gains?

To qualify for preferential long-term capital gains tax rates, an asset must be held for more than one year (at least 366 days) before being sold.

How are short-term capital gains taxed?

Assets held for one year or less are classified as short-term capital gains and are taxed at ordinary federal income tax rates ranging from 10% to 37%.

Capital Gains Tax Calculator (2026)

Estimate your federal tax on investment profits for the 2026 tax year. Compare preferential long-term rates (0%, 15%, 20%) with short-term ordinary income rates.

🏛️ 2026 IRS Capital Gains Thresholds 🛡️ 100% Client-Side Privacy ⚡ Includes Net Investment Income Tax (NIIT)

Investment Capital Gains Calculator

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Statutory Regulatory Reference & Editorial Verification

Capital gains brackets and thresholds are modeled under Internal Revenue Code (IRC) § 1(h) and the 2026 statutory inflation adjustments in IRS Revenue Procedure 2025-38. Calculations execute 100% locally in your web browser. Reviewed and updated by the TaxCalcHub Editorial Team for 2026.

Official 2026 Long-Term Capital Gains Tax Brackets

Unlike ordinary income, long-term capital gains benefit from three favorable tax brackets (0%, 15%, and 20%):

Filing Status	0% Tax Rate (Tax-Free)	15% Tax Rate	20% Maximum Rate
Single	Up to $48,350	$48,351 to $533,400	Over $533,400
Married Filing Jointly	Up to $96,700	$96,701 to $600,050	Over $600,050
Head of Household	Up to $64,750	$64,751 to $566,700	Over $566,700
Married Filing Separately	Up to $48,350	$48,351 to $300,025	Over $300,025

Essential Guide to U.S. Capital Gains Tax

1. Short-Term vs. Long-Term Capital Gains

The duration you own an investment before selling determines how heavily it is taxed:

Short-Term Capital Gains (Held 1 year or less): Taxed as ordinary income at rates up to 37%. Day trading, flipping assets, or selling stocks held under 366 days incurs this higher rate.
Long-Term Capital Gains (Held more than 1 year): Taxed at discounted preferential rates of 0%, 15%, or 20%, offering substantial tax savings.

2. The 0% Tax-Free Bracket Opportunity

Many taxpayers are surprised to learn that long-term capital gains can be completely federal tax-free. If your total taxable income (including wages and gains) remains under $48,350 as a single filer ($96,700 for married couples), your federal capital gains tax rate is exactly 0%.

3. Net Investment Income Tax (NIIT 3.8%)

High-earning investors may be subject to an additional 3.8% Net Investment Income Tax under IRC § 1411 if Modified Adjusted Gross Income (MAGI) exceeds:

$200,000 for Single or Head of Household filers
$250,000 for Married Filing Jointly
$125,000 for Married Filing Separately

4. Tax-Loss Harvesting

If you have losing investments, you can sell them to offset capital gains dollar-for-dollar. If net losses exceed gains, you can deduct up to $3,000 against ordinary income each year and carry forward remaining losses indefinitely.