Capital Gains Tax Rate 2026: Long-Term Brackets for Every Filing Status, Dividends and a Calculator
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). What counts as investment income: net investment income tax calculator.
What is a capital gain?
A capital gain is the profit when you sell a capital asset — stock, a fund, a home, crypto — for more than its basis (usually what you paid; see cost basis). Held more than one year, it is long-term and taxed at the 0%, 15% or 20% rates above; held one year or less it is short-term and taxed as ordinary income at your bracket rate. Losses offset gains first; up to $3,000 a year of net loss ($1,500 married filing separately) offsets other income (IRS Topic 409, Capital gains and losses).
Dividend tax rates 2026
Qualified dividends — most dividends from US companies and many foreign ones, held long enough — are taxed at the same 0%, 15% and 20% rates as long-term gains; ordinary (non-qualified) dividends are taxed at your ordinary bracket rate. Your Form 1099-DIV says which is which (IRS Topic 404, Dividends). Above $200,000 of modified AGI ($250,000 joint) both also owe the 3.8% net investment income tax (IRS: Net Investment Income Tax).
| Household | Tax added |
|---|---|
| Single, 67, $40,000 of IRA withdrawals: $10,000 of qualified dividends | $0 |
| Same retiree: $10,000 of ordinary dividends | $1,200 |
| Single, 50, $250,000 of wages: $20,000 of qualified dividends (15% + 3.8% NIIT of $760) | $3,760 |
Room left in the 0% band is the cheapest year to realise gains — or to convert to Roth instead. Weighing 0% gain harvesting against a conversion across the years before RMDs: Roth Conversion Planner ($49) →
Your 2026 long-term capital gains rate
Total taxable income after deductions, including the long-term gains and qualified dividends themselves.
How much tax will I pay on capital gains in 2026?
It depends on the rest of your year: gains are stacked on top of your other taxable income, so the same gain can fall in the 0%, 15% or 20% band, and for a retiree it can also make more Social Security taxable. Example: a married couple in Virginia, both 66, with $40,000 of Social Security, a $30,000 pension and $10,000 of IRA withdrawals (the pension and IRA money split evenly between them) pays $6,388 of federal and $6,328 of Virginia tax on a $100,000 long-term gain ($12,716, 12.7%). $72,400 of gain fits in their 0% band, yet taking it still adds $1,474 of federal tax, because it makes $14,400 more of their Social Security taxable. A single 68-year-old with $30,000 of Social Security and $20,000 of IRA withdrawals has $28,100 of 0% room that costs $2,196.
| Key number | 2026 |
|---|---|
| Federal tax on a $100,000 gain (couple, Virginia) (Rev. Proc. 2025-32) | $6,388 |
| Virginia tax on the gain (VA rules) | $6,328 |
| Federal + state, as a share of the gain | $12,716 (12.7%) |
| Gain that fits in their 0% band | $72,400 |
| Federal tax on that “0%” gain (Pub. 915) | $1,474 |
| … Social Security it makes taxable | $14,400 |
| Single, 68: gain in the 0% band | $28,100 |
| Single, 68: federal tax on it | $2,196 |
An estimate from QuantCalc’s open tax engine (federal 2.6.0, state 1.26.0) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. How the engine computes each line, with its official source: federal, state.
The tax on your gain this year
Long-term gains stack on top of your other income, so the rate depends on the rest of your year. Enter it and the tax engine shows the federal and state tax the gain adds, and how much more fits in the 0% band.
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 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%.
What is the difference between short-term and long-term capital gains?
Holding period. An asset held more than one year gives a long-term gain, taxed at 0%, 15% or 20%; one held a year or less gives a short-term gain, taxed as ordinary income at up to 37% (IRS Topic 409, Capital gains and losses).
How are dividends taxed in 2026?
Qualified dividends at the long-term capital gains rates (0%, 15%, 20%); ordinary dividends at your bracket rate; both can add the 3.8% NIIT above $200,000 of modified AGI ($250,000 joint) (IRS Topic 404, Dividends). A single 67-year-old with $40,000 of IRA withdrawals pays $0 on $10,000 of qualified dividends but $1,200 if they are ordinary.
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.
Is 0% capital gains harvesting really tax-free in 2026?
Not when you receive Social Security: a gain inside the 0% band can still raise the tax on your benefits. A married couple in Virginia, both 66, with $40,000 of Social Security, a $30,000 pension and $10,000 of IRA withdrawals has $72,400 of 0% room, and taking it adds $1,474 of federal tax. The calculator on this page shows yours.
Sources
- IRS Rev. Proc. 2025-32
- IRS: Net Investment Income Tax
- IRS Topic 409, Capital gains and losses
- IRS Topic 404, Dividends
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
Cost basis: bought, inherited and gifted shares → Net investment income tax calculator → Capital gains and harvesting calculator → 2026 federal tax brackets → 2026 capital-gains dataset (CSV/JSON) → Year-end tax moves 2026: harvesting gains at 0% next to the other moves → Capital gains tax by state for retirees: the federal, IRMAA and state tax on the same gain → 1031 exchange rules and the tax it defers →