Estimate your 2026 US federal tax on investment gains. Long-term gains are taxed at 0%, 15% or 20%, stacked on top of your other income. Short-term gains are taxed at ordinary income rates. The 3.8% Net Investment Income Tax may also apply. All figures come from official IRS sources for tax year 2026.
Calculate your 2026 capital gains tax
Your estimate
| Total taxable income | – |
|---|---|
| Tax on ordinary income (excluding gains) | – |
| Tax on short-term gains (ordinary rates) | – |
| Long-term gains at 0% / 15% / 20% | – |
| Tax on long-term gains | – |
| Net Investment Income Tax (3.8%) | – |
| Total federal income tax | – |
| Effective rate on taxable income | – |
How it works
Short-term gains
Gains on assets held one year or less are added to your ordinary income and taxed at the 2026 brackets: 10%, 12%, 22%, 24%, 32%, 35% and 37%.
Long-term gains
Long-term gains sit on top of your ordinary income and short-term gains. The part that falls below the 0% limit is tax-free. The part up to the 15% limit is taxed at 15%. Anything above that is taxed at 20%.
| Filing status (2026) | 0% up to | 15% up to | NIIT MAGI threshold |
|---|---|---|---|
| Single | $49,450 | $545,500 | $200,000 |
| Married filing jointly | $98,900 | $613,700 | $250,000 |
| Married filing separately | $49,450 | $306,850 | $125,000 |
| Head of household | $66,200 | $579,600 | $200,000 |
Net Investment Income Tax
The 3.8% NIIT applies to the smaller of two amounts: your net investment income (here, your gains) or the amount by which your MAGI exceeds the threshold. These thresholds are set in law and aren’t adjusted for inflation.
Not included: losses and carryovers, the 25% rate on unrecaptured Section 1250 gain, the 28% rate on collectibles, qualified dividends, AMT, credits and state tax.
IRS sources
- Rev. Proc. 2025-32 (2026 inflation adjustments). Section 4.01 has the tax rate tables. Section 4.03 has the maximum capital gains rate amounts.
- IRS Topic No. 409, Capital gains and losses: the short-term and long-term rules, and the 0%/15%/20% rate structure.
- IRS Topic No. 559, Net investment income tax: the 3.8% rate and the MAGI thresholds.
Disclaimer: This calculator gives an educational estimate only. It isn’t tax, legal or investment advice. Your actual tax may differ. Check with a qualified tax professional or IRS guidance before you make decisions.