Home › 2026 Capital Gains Tax Rates
Capital Gains Tax Rate 2026
The complete 2026 rate reference — long-term 0/15/20% breakpoints for every filing status, short-term ordinary brackets, the 3.8% NIIT thresholds, and a state overview. Every figure cites its IRC section or IRS source.
Reviewed & updated · 2026 tax-year figures · Federal + all 50 states & D.C.
For 2026, long-term capital gains (assets held more than one year) are taxed at 0%, 15%, or 20% depending on where the gain stacks on your taxable income (IRC §1(h)). Short-term gains (held one year or less) are taxed as ordinary income, 10%–37%. High earners add a 3.8% Net Investment Income Tax (IRC §1411). The rate percentages did not change for 2026 — only the inflation-adjusted dollar breakpoints did, and the 2026 breakpoints below are projected est. figures pending the final IRS release.
What is the long-term capital gains tax rate for 2026?
Long-term gains — on assets held more than one year — get preferential rates of 0%, 15%, or 20% under IRC §1(h). The rate is not flat: your gain is stacked on top of your other taxable income, and each slice is taxed at the band it lands in. The table below shows the projected 2026 taxable-income breakpoints for each filing status.
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly | $98,900 | $613,700 | $613,700 |
| Head of household | $66,200 | $579,600 | $579,600 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
Read a row like this: a single filer pays 0% on long-term gains while total taxable income stays at or below $49,450, 15% from there up to $545,500, and 20% on gain stacked above $545,500. Because the gain stacks, a single sale can straddle two bands.
How are short-term capital gains taxed in 2026?
Short-term gains — on assets held one year or less — get no preferential rate. They are added to your ordinary income and taxed at the 2026 ordinary brackets under IRC §1. The bands below are the projected 2026 taxable-income thresholds (after the standard deduction).
| Rate | Single | Married jointly | Head of household | Married separately |
|---|---|---|---|---|
| 10% | $0 | $0 | $0 | $0 |
| 12% | $12,400 | $24,800 | $17,700 | $12,400 |
| 22% | $50,400 | $100,800 | $67,450 | $50,400 |
| 24% | $105,700 | $211,400 | $105,700 | $105,700 |
| 32% | $201,775 | $403,550 | $201,775 | $201,775 |
| 35% | $256,225 | $512,450 | $256,225 | $256,225 |
| 37% | $640,600 | $768,700 | $640,600 | $384,350 |
Each figure is the income at which that bracket starts. Only the slice of income inside a band is taxed at that band's rate — the U.S. system is marginal, not flat. For the standard deduction that turns gross income into taxable income, 2026 projections are $16,100 single / $32,200 married filing jointly / $24,150 head of household est.
What is the 3.8% NIIT and who pays it in 2026?
On top of the rates above, high earners owe the Net Investment Income Tax — a flat 3.8% surtax under IRC §1411. It applies to the lesser of your net investment income (which includes capital gains) or the amount by which your modified AGI exceeds the threshold for your filing status.
| Filing status | MAGI threshold | Surtax rate |
|---|---|---|
| Single | $200,000 | 3.8% |
| Married filing jointly | $250,000 | 3.8% |
| Head of household | $200,000 | 3.8% |
| Married filing separately | $125,000 | 3.8% |
Because the NIIT stacks on the 20% top long-term rate, a high earner's true marginal rate on long-term gains can reach 23.8% federal (20% + 3.8%), before any state tax. See IRS Topic 559 for the NIIT worksheet.
Do states add their own capital gains tax in 2026?
Most states tax capital gains as ordinary income at their top marginal rate, so your real 2026 rate is the federal figure plus your state's. Nine states levy no such tax. The rates below are 2026 top marginal figures, owner-verifiable; a few featured jurisdictions are shown here.
See the California hub for the highest-rate example (13.3% on top of federal), the template we clone across all 50 states & D.C.
What changed for 2026?
The rate percentages did not change. Long-term gains are still 0%, 15%, and 20%; short-term is still the ordinary 10%–37% ladder; the NIIT is still 3.8%. Congress sets those percentages by statute, and they carry over year to year absent new legislation.
The dollar breakpoints did change. Each year the IRS adjusts the income thresholds for inflation under the methodology in IRC §1(f), using the chained-CPI measure. That nudges the 0%, 15%, and 20% ceilings — and every ordinary bracket — a few percent higher, so the same gain can fall into a lower band than the prior year.
The 2026 breakpoints on this page are projected figures — marked est. — modeled from that inflation-adjustment methodology. They are owner-verifiable against the IRS's official Revenue Procedure for tax year 2026 once released. The NIIT thresholds are the one exception: they are fixed in statute and never inflation-adjusted.
Methodology & where these numbers come from
No black box. The rate percentages (0/15/20%, 10%–37%, 3.8%) are read straight from the statute — IRC §1 and §1411. The 2026 dollar breakpoints are projected from the IRS inflation-adjustment methodology (chained CPI, IRC §1(f)); we mark every one est. and will replace them with the official figures the moment the IRS Revenue Procedure for tax year 2026 publishes. The NIIT thresholds are quoted directly from §1411(b) and are not indexed. Nothing here is invented; every number traces to a primary source below.
Reviewed and updated July 20, 2026 by the Capital Gains Ledger editorial desk against IRS Topic No. 409, IRS Publication 550, and the statutory text of IRC §1(h), §1(f), §1(j), and §1411. Full method on our methodology page.
Primary sources (linked, not just named)
2026 capital gains rates, answered
What is the capital gains tax rate for 2026?
Long-term gains (held more than one year) are taxed at 0%, 15%, or 20% in 2026 under IRC §1(h); short-term gains (held one year or less) are taxed as ordinary income, 10%–37%.
The rate depends on where the gain stacks on your taxable income. High earners add a 3.8% NIIT (§1411). The projected 2026 long-term breakpoints are ~$49,450 and ~$545,500 for single filers and ~$98,900 and ~$613,700 for married filing jointly est.
What are the 2026 long-term capital gains brackets?
For 2026 (est.): single filers pay 0% up to $49,450, 15% up to $545,500, and 20% above; married filing jointly is $98,900 and $613,700. Head of household is $66,200 and $579,600. Married filing separately is $49,450 and $306,850. See the full table above.
What is the 3.8% NIIT and who pays it in 2026?
The Net Investment Income Tax is a 3.8% surtax (IRC §1411) on the lesser of net investment income or the amount your MAGI exceeds the threshold. Thresholds are $200,000 single / head of household, $250,000 married filing jointly, and $125,000 married filing separately. They are set by statute and not inflation-adjusted, so 2026 matches prior years.
Did the capital gains rates change for 2026?
No — the percentages are unchanged (0/15/20% long-term, 10%–37% short-term, 3.8% NIIT). Only the inflation-adjusted dollar breakpoints moved. Those 2026 figures are projected est. pending the final IRS Revenue Procedure. See what changed.
How are short-term capital gains taxed in 2026?
Short-term gains get no preferential rate — they are added to ordinary income and taxed at the 2026 brackets of 10%, 12%, 22%, 24%, 32%, 35%, and 37% (IRC §1). The 3.8% NIIT can apply on top. More on the short-term hub.
What is the highest capital gains tax rate in 2026?
The top federal long-term rate is 20%, and with the 3.8% NIIT a high earner's marginal rate reaches 23.8%. Collectibles cap at 28% and unrecaptured §1250 real-estate depreciation at 25%. State tax can add more — up to 13.3% in California. Short-term gains can hit 37% federal plus NIIT.