Federal long-term capital gains brackets (2026)
For 2026, federal long-term capital gains (assets held more than a year) are taxed at 0%, 15% or 20% based on your taxable income and filing status. A single filer pays 0% up to $49,450, 15% up to $545,500, and 20% above that. Married filing jointly: 0% to $98,900, 15% to $613,700, 20% above. High earners add the 3.8% NIIT. Figures from IRS Revenue Procedure 2025-32. Not tax advice.
Source: IRS Revenue Procedure 2025-32. Data as of June 2026.
2026 long-term capital gains brackets by filing status
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | $0 - $49,450 | $49,451 - $545,500 | Over $545,500 |
| Married filing jointly | $0 - $98,900 | $98,901 - $613,700 | Over $613,700 |
| Married filing separately | $0 - $49,450 | $49,451 - $306,850 | Over $306,850 |
| Head of household | $0 - $66,200 | $66,201 - $579,600 | Over $579,600 |
Source: IRS Revenue Procedure 2025-32. Data as of June 2026.
Thresholds are taxable income, not gross income. From IRS Rev. Proc. 2025-32.
How the brackets actually work
The long-term rate is not a single number you apply to the gain - it depends on where your total taxable income lands. The gain stacks on top of your ordinary income. So if your ordinary income already fills the 0% band, the gain is taxed at 15% (or 20% once you cross the upper threshold). A gain can even straddle two bands: the part that fits below the 15% ceiling is taxed at 15% and the rest at 20%.
Read how to figure your bracket for a worked method, and remember the 3.8% NIIT can apply on top.
Frequently asked questions
What are the long-term capital gains brackets for 2026?
For 2026, single filers pay 0% on long-term gains up to $49,450 of taxable income, 15% up to $545,500, and 20% above that. Married filing jointly: 0% to $98,900, 15% to $613,700, 20% above. These come from IRS Revenue Procedure 2025-32.
Is the bracket based on the gain or my whole income?
Your whole taxable income. The long-term rate is set by where your total taxable income (including the gain) falls. The gain stacks on top of your ordinary income, so a large gain can push part of itself from the 0% band into 15%, or from 15% into 20%.
Do these brackets change every year?
Yes. The 0% and 15% ceilings are adjusted for inflation each year. The 2026 figures here are the IRS inflation-adjusted amounts; the prior-year 0% single ceiling was $48,350, so it rose to $49,450 for 2026.
Related
- The 3.8% Net Investment Income Tax
- Short-term vs long-term
- Capital gains tax calculator
- How to pay 0% capital gains tax
Source: IRS Topic No. 409, Capital Gains and Losses. General information, not tax advice.
Last updated: 2026-06-21