Capital gains tax calculator 2026 (US federal)

This capital gains tax calculator works out the US federal tax on stocks, crypto, a rental property or land you sell in 2026. Enter your other income and your long-term and short-term gains: the calculator applies the 2026 standard deduction, stacks your gains on top of your income, splits long-term gains into the 0%, 15% and 20% brackets and adds the 3.8% net investment income tax where it applies.

Example: Filing status: Single · Other income in 2026 75,000 $ · Long-term capital gains 20,000 $ · Short-term capital gains 0 $ → Federal tax on your capital gains: US$3,000.00. Source: sec. 4.01 (§ 1(j)(2) tables), sec. 4.03 (§ 1(h), § 1(j)(5)), sec. 4.14 (§ 63(c) standard deduction), IRS – Rev. Proc. 2025-32: 2026 inflation adjustments, maximum zero rate and 15% rate amounts, tax rate tables and standard deduction (read 08.10.2026). Updated: 8 October 2026.

Filing status

Other income in 2026

wages, self-employment profit, interest, pensions – before the standard deduction

Long-term capital gains

assets held more than one year: sale price minus cost basis; enter a loss as a negative number

Short-term capital gains

assets held one year or less; taxed like ordinary income; a loss as a negative number

Itemized deductions (optional)

leave 0 to use the 2026 standard deduction

My ToolboxYour inputs are saved in this browser only.

Result

Federal tax on your capital gains: US$3,000.00
Tax as a share of your gains: 15%
Calculation: Item Amount Note
Taxable income with gains US$78,900.00 income plus gains minus deduction of US$16,100.00
Taxed at ordinary rates US$58,900.00 your other taxable income
Long-term gains at 0% US$0.00 up to taxable income of US$49,450.00
Long-term gains at 15% US$20,000.00 up to taxable income of US$545,500.00; tax US$3,000.00
Income tax with your gains US$10,670.00 Qualified Dividends and Capital Gain Tax Worksheet
Income tax without your gains US$7,670.00 on taxable income of US$58,900.00
Extra income tax caused by your gains US$3,000.00
Federal tax on your capital gains US$3,000.00; Estimate for 2026 using the IRS rate schedules (the Tax Table for income under $100,000 rounds in $50 steps). Not included: 25% and 28% gains (depreciation recapture on real estate, collectibles), the home sale exclusion, AMT and state income tax; not tax advice.

Item	Amount	Note
Taxable income with gains	US$78,900.00	income plus gains minus deduction of US$16,100.00
Taxed at ordinary rates	US$58,900.00	your other taxable income
Long-term gains at 0%	US$0.00	up to taxable income of US$49,450.00
Long-term gains at 15%	US$20,000.00	up to taxable income of US$545,500.00; tax US$3,000.00
Income tax with your gains	US$10,670.00	Qualified Dividends and Capital Gain Tax Worksheet
Income tax without your gains	US$7,670.00	on taxable income of US$58,900.00
Extra income tax caused by your gains	US$3,000.00
Federal tax on your capital gains	US$3,000.00

How it is calculated

In 2026 long-term capital gains are taxed at 0%, 15% or 20%, depending on your taxable income; short-term gains are taxed like wages at 10% to 37%. High earners pay an extra 3.8% net investment income tax.

Long-term capital gains brackets 2026

Filing status	0% up to	15% up to	20% above
Single	$49,450	$545,500	$545,500
Married filing jointly	$98,900	$613,700	$613,700
Head of household	$66,200	$579,600	$579,600
Married filing separately	$49,450	$306,850	$306,850

The thresholds refer to your whole taxable income, not to the gain alone. Your other income fills the brackets first and the gain sits on top.

How the calculator works

Net your gains: a short-term loss reduces long-term gains and the other way round. A net loss reduces other income by up to $3,000 ($1,500 married filing separately); the rest carries forward.
Taxable income = other income + gains − standard deduction (2026: $16,100 single, $32,200 married filing jointly, $24,150 head of household) or your itemized deductions.
Ordinary income and short-term gains are taxed with the 2026 brackets. Long-term gains are taxed at 0% up to the 0% threshold, then 15%, then 20%.
The tax on your gains is the difference between your income tax with and without the gains.
Net investment income tax: 3.8% of the smaller of your gains and your modified AGI above $200,000 (single, head of household), $250,000 (married filing jointly) or $125,000 (married filing separately).

Examples for 2026

Single, $75,000 income, $20,000 long-term gain on stocks: taxable income without the gain is $58,900 – already above $49,450 – so the whole gain is taxed at 15% = $3,000.
Same income, $20,000 short-term gain: taxed at your 22% bracket = $4,400. Holding the shares for more than a year would save $1,400.
Single, $40,000 income, $20,000 long-term gain: taxable income $43,900 stays under $49,450, so the gain is taxed at 0%.
Married filing jointly, $80,000 income, $30,000 long-term gain: taxable income $77,800 is under $98,900 – $0 federal tax on the gain.
Single, $250,000 income, $100,000 long-term gain: 15% = $15,000 plus 3.8% NIIT = $3,800, together $18,800.
Married filing jointly, $500,000 income, $200,000 long-term gain: $145,900 at 15% ($21,885) and $54,100 at 20% ($10,820), plus $7,600 NIIT = $40,305.
Loss: single, $75,000 income and a $10,000 long-term loss – $3,000 reduces your income (saving $660 at 22%), $7,000 carries forward.

Your income tax on wages and other income: federal income tax calculator. Selling in the UK? Capital gains tax calculator UK.

Limits

Not included: the exclusion of up to $250,000 ($500,000 married) of gain on your main home, 25% tax on unrecaptured depreciation of real estate, 28% on collectibles, qualified dividends, the alternative minimum tax and state income tax. Other investment income (interest, dividends, rent) also counts towards the net investment income tax. The result is an estimate, not tax advice.

Frequently asked questions

What are the capital gains tax rates for 2026?

Long-term gains: 0%, 15% or 20%. For single filers 0% applies up to $49,450 of taxable income, 15% up to $545,500 and 20% above. Married filing jointly: $98,900 and $613,700. Short-term gains are taxed at ordinary rates from 10% to 37%.

How much tax will I pay on a $20,000 stock gain?

As a single filer with $75,000 of other income: $3,000 if you held the shares for more than a year (15%) and $4,400 if you held them a year or less (22%).

Can I pay 0% capital gains tax?

Yes, if your taxable income including the gain stays under $49,450 (single) or $98,900 (married filing jointly) in 2026. With $40,000 of income, a single filer pays nothing on a $20,000 long-term gain.

What is the 3.8% net investment income tax?

An extra tax on capital gains and other investment income once your modified AGI is above $200,000 (single), $250,000 (married filing jointly) or $125,000 (married filing separately). These thresholds are not adjusted for inflation.

How do capital losses reduce my tax?

Losses first offset gains. If you have a net loss, up to $3,000 a year ($1,500 married filing separately) reduces your other income; the rest carries forward to later years.

Do I pay capital gains tax when I sell my house?

Gains on your main home are tax-free up to $250,000 ($500,000 married filing jointly) if you owned and lived in it for 2 of the last 5 years. Enter only the part above that amount; rental property is taxed in full.

Sources and legal basis

sec. 4.01 (§ 1(j)(2) tables), sec. 4.03 (§ 1(h), § 1(j)(5)), sec. 4.14 (§ 63(c) standard deduction): IRS – Rev. Proc. 2025-32: 2026 inflation adjustments, maximum zero rate and 15% rate amounts, tax rate tables and standard deduction (read 08.10.2026)
26 U.S.C. § 1211(b): 26 U.S. Code § 1211 – Limitation on capital losses: $3,000 ($1,500 married filing separately) against other income (read 08.10.2026)
26 U.S.C. § 1411(a), (b): 26 U.S. Code § 1411 – Net investment income tax: 3.8%, thresholds $250,000 / $125,000 / $200,000 (read 08.10.2026)
26 U.S.C. § 121(a), (b): 26 U.S. Code § 121 – Exclusion of gain from sale of principal residence: $250,000, $500,000 for joint returns (read 08.10.2026)

As of: 8 October 2026 · Editorial policy