Free Tool · 2026 IRS Rates
US Capital Gains Tax Calculator
Calculate short-term and long-term capital gains tax on stocks, real estate, crypto, and other investments — 2026 IRS rates.
Quick Answer: A single filer who sells stock held for more than one year with a $50,000 gain, on a $100,000 ordinary income, pays 15% long-term capital gains tax ($7,500). The same gain held under one year would be taxed at the 22% ordinary income rate ($11,000) — a $3,500 difference.
Your Investment Details
Most states tax capital gains as ordinary income
2026 Long-Term Capital Gains Tax Rates
Long-term gains on assets held over 1 year qualify for preferential rates. Short-term gains are taxed as ordinary income (up to 37%).
| Rate | Single Filer Taxable Income | Married Filing Jointly |
|---|---|---|
| 0% | Up to $48,350 | Up to $96,700 |
| 15% | $48,351 – $533,400 | $96,701 – $600,050 |
| 20% | Above $533,400 | Above $600,050 |
⚠️ Net Investment Income Tax (NIIT) of 3.8% applies to investment income when MAGI exceeds $200,000 (single) or $250,000 (MFJ). Source: IRC §1411, IRS Form 8960.
Frequently Asked Questions
What is the long-term capital gains tax rate for 2026?
The 2026 long-term capital gains rates are 0%, 15%, or 20% depending on your taxable income. Most middle-income investors pay 15%. High earners above $533,400 (single) pay 20%, plus a potential 3.8% Net Investment Income Tax (NIIT). Assets must be held more than one year to qualify for these preferential rates.
How long do I need to hold a stock to avoid short-term capital gains tax?
You must hold an asset for more than one year (366+ days) to qualify for long-term capital gains rates. If you sell after exactly one year or less, the gain is short-term and taxed as ordinary income at your full marginal rate (up to 37%). Timing your sale one day past the one-year mark can save thousands in taxes.
Is cryptocurrency taxed as capital gains?
Yes. The IRS treats cryptocurrency as property (Notice 2014-21). Selling, trading, or spending crypto triggers capital gains tax. Gains from crypto held over one year qualify for long-term rates (0/15/20%). Gains from crypto held one year or less are taxed at ordinary income rates. All crypto transactions must be reported on IRS Form 8949.
What is the Net Investment Income Tax (NIIT)?
The NIIT is a 3.8% surtax on net investment income (capital gains, dividends, interest, rental income) for taxpayers whose Modified Adjusted Gross Income (MAGI) exceeds $200,000 (single) or $250,000 (MFJ). It applies in addition to regular capital gains tax. Source: IRC §1411, IRS Form 8960.
📋 Disclaimer: Educational estimates only. Does not account for tax-loss harvesting, depreciation recapture on real estate, or state-specific deductions. Consult a CPA or tax advisor for your specific situation. Sources: IRS Topic 409, IRC §1411, IRS Rev. Proc. 2025-61.