2027 Long-Term Capital Gains Tax Brackets
Updated · 2026 figures official · 2027 figures projected until the agency publishes
The 0%, 15% and 20% breakpoints for long-term capital gains and qualified dividends in 2027, by filing status.
The projected 2027 breakpoints for long-term capital gains: 0% on taxable income up to $50,975 single or $101,950 married filing jointly, 15% above that, and 20% above $562,500 single or $632,800 joint. The table below has every 2027 figure beside its 2026 value.
Projected The agency has not published 2027 yet. Every 2027 figure below is our projection under the statutory formula (+3.06% C-CPI-U), shown so you can plan before the announcement — and replaced here the day the official number lands.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Top of the 0% rate (0% -> 15% breakpoint)Single | $49,450 | $50,975 | Projected |
| Top of the 15% rate (15% -> 20% breakpoint)Single | $545,500 | $562,500 | Projected |
| Top of the 0% rate (0% -> 15% breakpoint)Married filing jointly | $98,900 | $101,950 | Projected |
| Top of the 15% rate (15% -> 20% breakpoint)Married filing jointly | $613,700 | $632,800 | Projected |
| Top of the 0% rate (0% -> 15% breakpoint)Married filing separately | $49,450 | $50,975 | Projected |
| Top of the 15% rate (15% -> 20% breakpoint)Married filing separately | $306,850 | $316,400 | Projected |
| Top of the 0% rate (0% -> 15% breakpoint)Head of household | $66,200 | $68,300 | Projected |
| Top of the 15% rate (15% -> 20% breakpoint)Head of household | $579,600 | $597,650 | Projected |
2026 figures as published by IRS Rev. Proc. 2025-32 — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
Where do you land in 2027?
Taxable income after deductions — not gross income.
Estimate your 2026 return
The return you file in early 2027 is for tax year 2026. Free calculators:
- Federal income tax calculator — your 2026 federal income tax, your tax bracket and your effective rate.
- 2026 Return Preview — what you owe or get back on your 2026 federal and state returns, with Social Security, IRA withdrawals, pensions and Roth conversions; free, with the line-by-line return in the Tax Season Pass.
- Estimated tax calculator — how much estimated tax to pay by the January deadline, the safe harbor, and the underpayment penalty if you skip it.
- Tax refund calculator — your 2026 federal and state refund or amount owed, from your wages, filing status, children and the tax withheld.
Harvesting gains inside the 0% bracket only works if you know what the rest of your year looks like. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Half the joint amount, itself $77,200 x 182.629 / 138.237 (C-CPI-U 2026 over the 2017 base), the increase over $77,200 rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C) and §1(f)(7) — the same chained-CPI window as the bracket projection on /tax-brackets-2027/. Across every value the never-published October 2025 could take: $50,975 to $51,000 (IRS Rev. Proc. 2025-32, retrieved 2026-09-19)
Common questions
What is the capital gains tax rate for 2027?
Long-term gains are taxed at 0%, 15% or 20% in 2027, as in 2026: the rates are fixed by law and only the income breakpoints are indexed. For a single filer the 20% rate starts above $562,500 of taxable income (projected until the agency announces it).
What is the 0% capital gains threshold for married filing jointly in 2027?
$101,950 of taxable income for 2027 (projected until the agency announces it), up from $98,900 in 2026.
Are the 2027 long-term capital gains figures final?
No. The agency publishes in the autumn. Until then the 2027 column here is a projection produced by applying the statutory indexing formula — the statutory index series — to the statute's own base-year amount, rounded once, not by growing the rounded 2026 figure; chained-CPI amounts use the September 2025 to August 2026 C-CPI-U window (+3.06% year on year). It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
When will the official 2027 capital gains brackets be announced?
The IRS publishes the official 2027 capital gains brackets in its annual inflation-adjustment revenue procedure. The 2026 figures came in Rev. Proc. 2025-32, released on October 9, 2025 (IRS news release IR-2025-103). Until then, the 2027 figures on this page are our projection; the published figures replace them here.
What sets these numbers?
The 2026 figures are taken from the agency's own publication (IRS Rev. Proc. 2025-32, retrieved 2026-09-19).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
Capital gains and harvesting calculator → 2027 federal income tax brackets → 2026 figures: capital gains tax rates (official) →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.