The capital gains bracket calculator shows your long-term capital gains tax rate based on your total income and filing status. The 2026 brackets offer 0%, 15%, or 20% rates — plus an additional 3.8% Net Investment Income Tax (NIIT) for high earners. Understanding your bracket opens powerful tax-planning opportunities.
Your 2026 Income Details
Wages, salary, and other ordinary income (after deductions)
Net long-term gains (assets held > 1 year)
Calculation Breakdown
2026 Long-Term Capital Gains Tax Brackets
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 0% | Up to $47,025 | Up to $94,050 | Up to $63,000 |
| 15% | $47,026 – $518,900 | $94,051 – $583,750 | $63,001 – $551,350 |
| 20% | Above $518,900 | Above $583,750 | Above $551,350 |
| +3.8% NIIT | MAGI > $200,000 | MAGI > $250,000 | MAGI > $200,000 |
UPDATE ANNUALLY: 2026 long-term capital gains brackets
How to Use the Capital Gains Bracket Calculator
The capital gains bracket calculator determines which 2026 long-term capital gains tax rate applies to your investment income, and calculates your total tax including the additional Net Investment Income Tax (NIIT).
How Capital Gains Brackets Work
Unlike ordinary income brackets, long-term capital gains are "stacked" on top of ordinary income. Your filing status threshold applies to total income — ordinary income plus capital gains combined. For example, if you are single with $40,000 in ordinary income and $20,000 in capital gains, your total income is $60,000. The first $7,025 of gains fills the 0% bracket (bringing total to $47,025), and the remaining $12,975 in gains is taxed at 15%.
The 0% Bracket Opportunity
If your total income falls below the 0% capital gains threshold ($47,025 single / $94,050 MFJ for 2026), you pay zero federal tax on long-term gains. This creates a powerful "bracket filling" strategy: if you have room below the threshold, you can sell appreciated assets, realize the gains tax-free, and immediately repurchase to establish a higher cost basis. This "resets" your basis and reduces future taxable gains.
NIIT Calculation
The Net Investment Income Tax adds 3.8% on investment income when Modified Adjusted Gross Income (MAGI) exceeds $200,000 for single filers or $250,000 for MFJ. The 3.8% applies to the lesser of (1) your net investment income, or (2) MAGI minus the threshold. This means high earners can face an effective capital gains rate of 23.8% (20% + 3.8%) on large gains.
Strategy: Donate Appreciated Stock Instead of Selling
If you want to give to charity AND you have appreciated stock, donate the shares directly to charity instead of selling them first. You avoid capital gains tax on the appreciation AND get a deduction for the full fair market value. A $50,000 stock you bought for $10,000 donated directly saves you 15-23.8% on the $40,000 gain plus gives you a $50,000 charitable deduction.
FAQ
Is this capital gains bracket calculator free?
Yes, completely free with no signup required. All calculations run locally in your browser. No income or financial data is transmitted.
What are the 2026 long-term capital gains tax rates?
For 2026, the three long-term capital gains rates are: 0% (single filers with taxable income up to $47,025; married filing jointly up to $94,050), 15% (single up to $518,900; MFJ up to $583,750), and 20% (above those thresholds). These rates apply to assets held longer than one year.
What is the difference between short-term and long-term capital gains?
Short-term capital gains (assets held one year or less) are taxed as ordinary income at your regular bracket rate (up to 37%). Long-term capital gains (held more than one year) qualify for preferential rates of 0%, 15%, or 20%. Holding an appreciated asset for at least one year and one day can dramatically reduce your tax bill.
What is the Net Investment Income Tax (NIIT)?
The NIIT is an additional 3.8% surtax on investment income (including capital gains) for high earners. It applies when your Modified Adjusted Gross Income (MAGI) exceeds $200,000 for single filers or $250,000 for married filing jointly. The 3.8% applies to the lesser of net investment income or the amount above the MAGI threshold.
What is the capital gains bracket filling strategy?
If you are in the 0% capital gains bracket, you can sell appreciated assets and owe zero federal tax on the gains. This 'bracket filling' strategy lets you lock in tax-free gains and reset your cost basis. For example, a married couple with $80,000 in ordinary income has $14,050 of room below the $94,050 MFJ threshold — they can realize up to $14,050 in long-term gains tax-free.
Do qualified dividends get the same tax treatment as long-term capital gains?
Yes. Qualified dividends (most US corporate dividends and some foreign dividends) are taxed at the same preferential rates as long-term capital gains — 0%, 15%, or 20%. Non-qualified (ordinary) dividends are taxed as ordinary income.
How does filing status affect capital gains tax?
Filing status significantly affects which bracket you are in. Married filing jointly has thresholds roughly double those for single filers, making it advantageous for couples. For example, the 0% rate applies up to $47,025 for single filers but $94,050 for MFJ — a $47,025 difference that represents potential tax-free gains.
Can I offset capital gains with capital losses?
Yes. Capital losses offset capital gains dollar for dollar. If losses exceed gains, you can deduct up to $3,000 of net capital losses against ordinary income per year, and carry the rest forward indefinitely. Tax-loss harvesting — deliberately selling losing positions to offset gains — is a key strategy for managing investment taxes.