2026 Capital Gains Tax Calculator Tax Year 2026
Calculate your 2026 federal capital gains tax liability. Enter your taxable income, capital gains, and holding period to get a complete tax breakdown. Based on official IRS 2026 tax brackets and rates.
2026 Capital Gains Tax Overview
Capital gains tax is the tax you pay on the profit from selling an asset for more than its adjusted cost basis (what you paid for it, plus certain adjustments). The tax rate depends on two main factors: how long you held the asset and your taxable income and filing status.
Short-Term vs. Long-Term Capital Gains
- Short-Term Capital Gains: Assets held for one year or less are taxed at your ordinary income tax rates (10% to 37%).
- Long-Term Capital Gains: Assets held for more than one year benefit from preferential tax rates: 0%, 15%, or 20%, depending on your taxable income and filing status.
2026 Long-Term Capital Gains Tax Brackets
The following tables show the 2026 long-term capital gains tax rates based on taxable income and filing status:
| Filing Status | 0% Rate | 15% Rate | 20% Rate |
|---|---|---|---|
| Single | $0 – $49,450 | $49,451 – $545,500 | $545,501+ |
| Married Filing Jointly | $0 – $98,900 | $98,901 – $613,700 | $613,701+ |
| Head of Household | $0 – $66,200 | $66,201 – $579,600 | $579,601+ |
| Married Filing Separately | $0 – $49,450 | $49,451 – $306,850 | $306,851+ |
Source: IRS Revenue Procedure 2025-32
2026 Short-Term Capital Gains Tax Rates
Short-term capital gains are taxed at the same rates as ordinary income. The 2026 federal income tax brackets are:
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,750 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,751 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | $640,601+ | $768,701+ | $640,601+ |
Net Investment Income Tax (NIIT)
The Net Investment Income Tax is a 3.8% surtax on investment income that applies when your modified adjusted gross income exceeds:
- Single / Head of Household: $200,000
- Married Filing Jointly: $250,000
- Married Filing Separately: $125,000
This calculator automatically applies the NIIT when you select the option and your taxable income exceeds the applicable threshold.
How the Calculator Works
- Calculate Net Gain: Capital gain minus capital loss (with $3,000 annual deduction limit).
- Determine Tax Rate: Based on gain type (long-term or short-term), taxable income, and filing status.
- Calculate Capital Gains Tax: Net gain × applicable tax rate.
- Apply NIIT: 3.8% surtax on the gain if taxable income exceeds the threshold and NIIT is enabled.
- Total Tax: Capital gains tax + NIIT (if applicable).
Important Disclaimer
This calculator provides estimates for educational and planning purposes. It does not constitute official tax advice. Actual tax liability may vary based on your specific circumstances, including additional deductions, credits, and state taxes. Always consult a qualified tax professional or the IRS for accurate tax guidance.
❓ Capital Gains Tax Calculator FAQ
What is a capital gain?
A capital gain is the profit you make when you sell an asset for more than you paid for it. This applies to investments like stocks, bonds, mutual funds, real estate, and other capital assets.
What is the difference between short-term and long-term capital gains?
Short-term capital gains are from assets held for one year or less and are taxed at ordinary income rates (10% to 37%). Long-term capital gains are from assets held for more than one year and are taxed at preferential rates (0%, 15%, or 20%).
What are the 2026 long-term capital gains tax rates?
For 2026, the long-term capital gains tax rates are 0%, 15%, and 20%. The 0% rate applies to single filers with taxable income up to $49,450 and married joint filers up to $98,900. The 15% rate applies up to $545,500 (single) and $613,700 (married joint). The 20% rate applies above those thresholds.
How do I qualify for the 0% long-term capital gains rate?
For 2026, you qualify for the 0% rate if your taxable income is $49,450 or less (single), $98,900 or less (married filing jointly), $66,200 or less (head of household), or $49,450 or less (married filing separately).
What is the Net Investment Income Tax (NIIT)?
The NIIT is a 3.8% surtax on investment income that applies when your modified adjusted gross income exceeds $200,000 (single/head of household), $250,000 (married filing jointly), or $125,000 (married filing separately).
Can capital losses offset capital gains?
Yes. Capital losses can offset capital gains of the same type first (short-term losses offset short-term gains, long-term losses offset long-term gains). Any excess losses can offset the opposite type of gain. If you still have losses remaining, you can deduct up to $3,000 against ordinary income per year.
What is the difference between taxable income and capital gains?
Taxable income is your total income from all sources minus deductions. Capital gains are the profits from selling investments. Your capital gains are added to your other taxable income to determine your total taxable income and your tax bracket.
Are capital gains taxed differently for real estate?
Real estate capital gains are generally taxed at the same long-term or short-term rates as other investments. However, if you sell your primary residence, you may be able to exclude up to $250,000 ($500,000 for married couples) of gain from taxation if you meet the ownership and use requirements.
What is the holding period for long-term capital gains?
To qualify for long-term capital gains rates, you must hold the asset for more than one year. Assets held for one year or less are taxed at short-term rates.
Do I pay capital gains tax on assets in retirement accounts?
No. Investments held in tax-advantaged retirement accounts such as IRAs, 401(k)s, and HSAs are generally not subject to capital gains tax. However, withdrawals from traditional retirement accounts are taxed as ordinary income.
What is the tax rate on qualified dividends?
Qualified dividends are taxed at the same preferential rates as long-term capital gains: 0%, 15%, or 20%, depending on your taxable income and filing status.
How do state taxes affect capital gains?
Most states also tax capital gains at their own rates. This calculator focuses on federal taxes only. You should consult your state's tax agency for state capital gains tax rates.
What is tax-loss harvesting?
Tax-loss harvesting is the strategy of selling investments that have lost value to offset capital gains from winning investments. This can help reduce your overall capital gains tax liability.
Are the 2026 capital gains tax rates official?
Yes. The IRS released the official 2026 inflation adjustments in Revenue Procedure 2025-32 on October 9, 2025, which includes the updated capital gains tax brackets.
Is this calculator free to use?
Yes, this calculator is completely free to use. No registration or personal data storage is required. All calculations are performed in your browser.