Three rates, same as 2025, with slightly higher thresholds
Single filer amounts shown. Official IRS figures for tax year 2026.
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2026 Long-Term Capital Gains Brackets by Filing Status
The thresholds below are the amounts of taxable income (ordinary income plus the gain itself) at which each rate starts, as published in IRS Rev. Proc. 2025-32. Select your filing status below.
| Rate | 2026 Threshold | 2025 Threshold |
|---|---|---|
| 0% | Up to $49,450 | Was $48,350 in 2025 |
| 15% | $49,450 to $545,500 | Was $48,350 to $533,400 in 2025 |
| 20% | Over $545,500 | Was over $533,400 in 2025 |
| Rate | 2026 Threshold | 2025 Threshold |
|---|---|---|
| 0% | Up to $98,900 | Was $96,700 in 2025 |
| 15% | $98,900 to $613,700 | Was $96,700 to $600,050 in 2025 |
| 20% | Over $613,700 | Was over $600,050 in 2025 |
| Rate | 2026 Threshold | 2025 Threshold |
|---|---|---|
| 0% | Up to $66,200 | Was $64,750 in 2025 |
| 15% | $66,200 to $579,600 | Was $64,750 to $566,700 in 2025 |
| 20% | Over $579,600 | Was over $566,700 in 2025 |
| Rate | 2026 Threshold | 2025 Threshold |
|---|---|---|
| 0% | Up to $49,450 | Was $48,350 in 2025 |
| 15% | $49,450 to $306,850 | Was $48,350 to $300,000 in 2025 |
| 20% | Over $306,850 | Was over $300,000 in 2025 |
NIIT thresholds are not inflation-adjusted. Unlike the capital gains brackets, the Net Investment Income Tax thresholds ($200,000 single or head of household, $250,000 married filing jointly, $125,000 married filing separately) are set by statute and stay the same in 2026. The 3.8% tax applies to the lesser of your net investment income or the amount your modified AGI exceeds the threshold.
How 2026 Rates Compare to 2025
2025 (Single Filer)
2026 (Single Filer)
Planning takeaway: The 2026 thresholds are $1,100 higher than 2025 for single filers ($49,450 versus $48,350) and $2,200 higher for married couples filing jointly ($98,900 versus $96,700). A gain that landed just inside the 15% bracket in 2025 may fall in the 0% bracket in 2026 if your other income stays the same. The change is modest but worth checking if you are near a threshold.
How 2026 Capital Gains Tax Is Calculated in Practice
A single filer with $55,000 of ordinary taxable income sells stock held for 18 months, realizing a $28,000 long-term capital gain. Here is how the 2026 rates apply.
Single filer, $55,000 ordinary taxable income, $28,000 long-term gain (2026)
Compare to 2025: Under 2025 rates, the same filer would also pay 15% on the full $28,000 gain, because the 2025 0% threshold of $48,350 is below $55,000 of ordinary income. The higher 2026 threshold of $49,450 does not help this filer either. A filer with $48,500 of ordinary taxable income and the same $28,000 gain would benefit: $950 of the gain ($49,450 minus $48,500) falls in the 0% bracket in 2026, but none of it did in 2025. That saves $142.50 in tax (15% of $950).
Frequently Asked Questions
How to Use 2026 Capital Gains Rates in Your Planning
Knowing the rates is only part of the picture. How you manage the timing and amount of your gains can significantly change your tax outcome in 2026.
The 0% Rate Window
For 2026, the 0% long-term capital gains rate applies to single filers with taxable income up to $49,450 and married couples filing jointly up to $98,900 (including the gain itself). Heads of household get $66,200. If you have a low-income year -- due to retirement, a career gap, or other factors -- this window is an opportunity to realize gains tax-free. Gains harvested at 0% today avoid the higher rates you would pay in higher-income years.
How Gains Stack on Ordinary Income
Long-term capital gains are not taxed in isolation -- they stack on top of your ordinary taxable income. If your ordinary income is $40,000 (single filer) and you have a $20,000 long-term gain, only $9,450 of the gain falls in the 0% bracket ($49,450 minus $40,000). The remaining $10,550 is taxed at 15%, which is $1,582.50. This stacking effect means your gains rate depends partly on how much other income you have.
NIIT and High-Income Filers
For filers with modified AGI above $200,000 (single or head of household) or $250,000 (married filing jointly), the 3.8% Net Investment Income Tax applies on top of the regular capital gains rate. This brings the effective federal rate to 18.8% (15% + 3.8%) or 23.8% (20% + 3.8%) depending on income. Combined with state income taxes, high earners in California or New York can face total capital gains rates approaching 35-40%.
Key Dates for 2026
Assets sold by December 31, 2026 are reported on your 2026 tax return, which is due in April 2027. To qualify for long-term treatment, you must hold the asset for more than one year. An asset bought on or before December 31, 2025 and still held on January 1, 2027 has been held long enough for long-term treatment, because the holding period begins the day after you acquire it. Short-term gains are taxed at your ordinary rates, which run from 10% to 37% in 2026.
Use our capital gains tax calculator to model your specific gain scenario at 2026 rates, and compare to our 2025 capital gains rates page to evaluate whether timing your sale across tax years makes sense.
Disclaimer: The 2026 figures on this page come from IRS Rev. Proc. 2025-32 and the Internal Revenue Code. This page is for educational purposes only and is not tax, legal, or financial advice. Rules can change, so confirm the numbers with the IRS or a qualified tax professional before making investment or tax decisions.