{
  "title": "2027 Long-Term Capital Gains Tax Brackets",
  "canonical": "https://quantcalc.app/capital-gains-brackets-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": null,
    "index": null,
    "rounding": null,
    "source": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
    "sourceLabel": "the publishing agency",
    "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
    "notProjected": null,
    "title": "Long-term capital gains"
  },
  "rows": [
    {
      "label": "Top of the 0% rate (0% -> 15% breakpoint)",
      "scope": "Single",
      "v26": "$49,450",
      "v27": "$50,950",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 49450,
        "v27": 50950
      }
    },
    {
      "label": "Top of the 15% rate (15% -> 20% breakpoint)",
      "scope": "Single",
      "v26": "$545,500",
      "v27": "$562,150",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 545500,
        "v27": 562150
      }
    },
    {
      "label": "Top of the 0% rate (0% -> 15% breakpoint)",
      "scope": "Married filing jointly",
      "v26": "$98,900",
      "v27": "$101,900",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 98900,
        "v27": 101900
      }
    },
    {
      "label": "Top of the 15% rate (15% -> 20% breakpoint)",
      "scope": "Married filing jointly",
      "v26": "$613,700",
      "v27": "$632,450",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 613700,
        "v27": 632450
      }
    },
    {
      "label": "Top of the 0% rate (0% -> 15% breakpoint)",
      "scope": "Married filing separately",
      "v26": "$49,450",
      "v27": "$50,950",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 49450,
        "v27": 50950
      }
    },
    {
      "label": "Top of the 15% rate (15% -> 20% breakpoint)",
      "scope": "Married filing separately",
      "v26": "$306,850",
      "v27": "$316,200",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 306850,
        "v27": 316200
      }
    },
    {
      "label": "Top of the 0% rate (0% -> 15% breakpoint)",
      "scope": "Head of household",
      "v26": "$66,200",
      "v27": "$68,200",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 66200,
        "v27": 68200
      }
    },
    {
      "label": "Top of the 15% rate (15% -> 20% breakpoint)",
      "scope": "Head of household",
      "v26": "$579,600",
      "v27": "$597,300",
      "status": "PROJECTED",
      "method": "Same C-CPI-U growth factor as the bracket projection (+3.06%, read off /tax-brackets-2027/), rounded down to the next lowest multiple of $50 per IRC §1(j)(5)(C)",
      "src26": "IRS Rev. Proc. 2025-32, via the QuantCalc frozen tax engine",
      "src27": "QuantCalc projection: IRC §1(j)(5)(C) inflation adjustment on the §1(f)(3) cost-of-living adjustment, at +3.06%",
      "numeric": {
        "v26": 579600,
        "v27": 597300
      }
    }
  ]
}