Capital Gains Tax Calculator
Estimate federal tax on long-term capital gains for 2026 with the 0% / 15% / 20% stacking thresholds plus the 3.8% NIIT.
IRS tax year 2026 tables (Rev. Proc. 2025-32) last updated · reference source
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Currency: Amounts are calculated in the currency you select; this site does not convert between currencies and does not use live exchange rates.
Dated static reference; no live data is fetched. Verify current source values and assumptions before relying on results.
What this tool does
Applies the 2026 preferential rates for long-term gains and qualified dividends. Gains stack on top of your other taxable income: the part that still falls under the 0% threshold is untaxed, the next slice is taxed at 15%, and only the part above the 20% threshold pays 20%. It then adds the 3.8% net investment income tax when MAGI passes its (unindexed) threshold.
How to use the Capital Gains Tax Calculator
- Enter your figures in the fields above.
- Check the filing status, state and pay-frequency selections — they change the tables used.
- Read the headline result first, then the breakdown: it shows exactly which tax or amount produced each line.
- Change any input to compare scenarios; the result updates with the same dated tables shown on this page.
Formula
0% band = max(0, zero threshold − other taxable income); 15% band = up to the 20% threshold; NIIT = 3.8% × min(total gains, max(0, MAGI − NIIT threshold))
- zero threshold
- $49,450 single / $98,900 joint / $66,200 head of household of taxable income (2026)
- 20% threshold
- $545,500 single / $613,700 joint / $579,600 head of household
Worked example
With $60,000 of other taxable income, a single filer's $40,000 long-term gain starts above the $49,450 zero threshold, so all of it is taxed at 15% — $6,000 — and MAGI is below the NIIT threshold.
Inputs
- Other taxable income (excluding the gain)60000
- Long-term capital gain (held over 1 year)40000
- Short-term capital gain (taxed as ordinary income)0
- Filing statusSingle
- Modified AGI (for the NIIT test)100000
Result
- Long-term capital gains tax$6,000.00
- Net investment income tax (3.8%)$0.00
- Total federal tax on the gains$6,000.00
- Blended rate on the long-term gain15%
Long-term capital gains thresholds, 2026
| Filing status | 0% up to | 20% above |
|---|---|---|
| Single | $49,450 | $545,500 |
| Married filing jointly | $98,900 | $613,700 |
| Head of household | $66,200 | $579,600 |
| Married filing separately | $49,450 | $306,850 |
Results explained
- Long-term capital gains tax
- 15% and 20% slices of the gain after the 0% band is filled by other income first.
- Net investment income tax (3.8%)
- Applies to the lesser of your gains or the MAGI above $200,000 / $250,000 / $125,000.
Frequently asked questions
0%, 15% and 20% for long-term gains, depending on taxable income. For single filers the 0% rate runs to $49,450 of taxable income and 20% starts at $545,500.
Assets held more than one year. Short-term gains are taxed at ordinary income rates, which is why they are entered separately here.
The 3.8% net investment income tax hits investment income when MAGI exceeds $200,000 (single), $250,000 (joint) or $125,000 (separate). Those thresholds are not inflation-indexed.
Yes — if your total taxable income, including the gain, stays under the 0% threshold. Retirees and low-income years are where gain harvesting at 0% is most common.
No. Most states tax gains as ordinary income (Washington taxes large gains separately). This tool is federal only.