2026 Long-Term Capital Gains Tax Rates
The official 2026 0%, 15% and 20% long-term capital gains brackets for every filing status — the ones that apply to gains you report on the 2026 return filed in early 2027.
In 2026, long-term capital gains and qualified dividends are taxed at 0% up to $49,450 of taxable income for single filers ($98,900 married filing jointly), 15% up to $545,500 ($613,700 joint), and 20% above that. A separate 3.8% net investment income tax can apply above $200,000 of modified AGI ($250,000 joint).
Official Published by the IRS for tax year 2026 (IRS Rev. Proc. 2025-32). These are the figures for income earned in 2026, reported on the 2026 return filed in early 2027. Planning for 2027? See the 2027 figures →
2026 capital gains brackets: single and married filing jointly
| Rate | Single | Married filing jointly |
|---|---|---|
| 0% | $0 – $49,450 | $0 – $98,900 |
| 15% | $49,450 – $545,500 | $98,900 – $613,700 |
| 20% | Over $545,500 | Over $613,700 |
2026 capital gains brackets: married filing separately and head of household
| Rate | Married filing separately | Head of household |
|---|---|---|
| 0% | $0 – $49,450 | $0 – $66,200 |
| 15% | $49,450 – $306,850 | $66,200 – $579,600 |
| 20% | Over $306,850 | Over $579,600 |
The thresholds are on total taxable income, with your gains stacked on top of ordinary income: wages, pension and IRA withdrawals fill the bands first, and only the room left under $49,450 (single) is taxed at 0%. Short-term gains are ordinary income and use the 2026 tax brackets. The 3.8% net investment income tax thresholds ($200,000 single, $250,000 joint, $125,000 separate) are fixed in the statute and not indexed (IRS: Net Investment Income Tax).
Your 2026 long-term capital gains rate
Total taxable income after deductions, including the long-term gains and qualified dividends themselves.
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 the 2026 figures above.
Run the free tax-aware simulation →Common questions
What is the capital gains tax rate for 2026?
In 2026, long-term capital gains and qualified dividends are taxed at 0% up to $49,450 of taxable income for single filers ($98,900 married filing jointly), 15% up to $545,500 ($613,700 joint), and 20% above that. A separate 3.8% net investment income tax can apply above $200,000 of modified AGI ($250,000 joint). Sources: IRS Rev. Proc. 2025-32 and IRS: Net Investment Income Tax.
How much capital gains can I take at 0% in 2026?
As much as fits between your other taxable income and $49,450 (single), $98,900 (married filing jointly) or $66,200 (head of household) (IRS Rev. Proc. 2025-32). A married couple with $40,000 of taxable ordinary income could realise about $58,900 of long-term gains at 0%.
Do these rates apply to the return I file in 2027?
Yes. They are the IRS's published 2026 figures (IRS Rev. Proc. 2025-32), for gains realised in 2026 and reported on the 2026 return filed in early 2027. For gains realised in 2027, see the 2027 capital gains brackets.
Sources
Every figure on this page is read at build time from QuantCalc’s tax constants, the same ones the planner runs on, and was checked against the text of the documents above. Every figure with its source: JSON. QuantCalc is calculation software, not tax advice.
Related
Capital gains and harvesting calculator → 2026 federal tax brackets → 2026 capital-gains dataset (CSV/JSON) →