About GainsCalc

GainsCalc is an independent reference site for US capital gains tax. US capital gains tax rates and calculator: federal + every state, 2026.

What we do

We publish a free, plain-English reference to US capital gains tax: the federal long-term brackets (0/15/20%), the 3.8% Net Investment Income Tax, the special collectibles and Section 1250 rates, and how all 50 states plus DC tax capital gains. A free calculator combines the federal, NIIT and state pieces into an estimate. Every figure is attributed to its source.

How we work

Federal figures come from the IRS (Revenue Procedure 2025-32 and Topic 409); state rates from the Tax Foundation and state revenue departments. The "combined top rate" we show is a transparent calculation over those real inputs - federal 20% + 3.8% NIIT + the state's effective top long-term rate - and is a top-bracket illustration, not what a typical filer pays. See our methodology for sources and every assumption.

Not tax advice

Everything here is general information, not tax advice. Tax rules are complex and change; verify with the IRS, your state tax authority, or a qualified tax professional before acting. See our disclaimer.

Contact

Questions or corrections? Get in touch.