{
  "title": "2026 Long-Term Capital Gains Tax Rates",
  "canonical": "https://quantcalc.app/capital-gains-tax-rate-2026/",
  "tax_year": 2026,
  "status": "OFFICIAL",
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-23",
  "sources": [
    {
      "label": "IRS Rev. Proc. 2025-32",
      "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
    },
    {
      "label": "IRS: Net Investment Income Tax",
      "url": "https://www.irs.gov/individuals/net-investment-income-tax"
    }
  ],
  "figures": {
    "ltcg_bands": {
      "single": [
        {
          "rate": 0,
          "from": 0,
          "to": 49450
        },
        {
          "rate": 0.15,
          "from": 49450,
          "to": 545500
        },
        {
          "rate": 0.2,
          "from": 545500,
          "to": null
        }
      ],
      "mfj": [
        {
          "rate": 0,
          "from": 0,
          "to": 98900
        },
        {
          "rate": 0.15,
          "from": 98900,
          "to": 613700
        },
        {
          "rate": 0.2,
          "from": 613700,
          "to": null
        }
      ],
      "mfs": [
        {
          "rate": 0,
          "from": 0,
          "to": 49450
        },
        {
          "rate": 0.15,
          "from": 49450,
          "to": 306850
        },
        {
          "rate": 0.2,
          "from": 306850,
          "to": null
        }
      ],
      "hoh": [
        {
          "rate": 0,
          "from": 0,
          "to": 66200
        },
        {
          "rate": 0.15,
          "from": 66200,
          "to": 579600
        },
        {
          "rate": 0.2,
          "from": 579600,
          "to": null
        }
      ]
    },
    "niit": {
      "rate": 0.038,
      "threshold": {
        "single": 200000,
        "mfj": 250000,
        "mfs": 125000,
        "hoh": 200000
      }
    }
  }
}