Capital Gains Tax Calculator 2026
See how much federal tax your 2026 gains add: long-term gains and qualified dividends are stacked on top of your other income and taxed at 0%, 15% or 20%, plus the 3.8% Net Investment Income Tax where it applies.
Last reviewed 8 October 2026 · Estimate only — not tax advice, not an IRS calculation
- State and local income tax are not calculated for this state yet.
- The 25% (unrecaptured §1250) and 28% (collectibles) gain rates are not calculated.
- Alternative Minimum Tax is not calculated.
How this was calculated
| Step | Amount |
|---|---|
| Net capital gain or (loss) after netting short- and long-term | $20,000.00 |
| Long-term gains / qualified dividends taxed at 0% | $0.00 |
| Taxed at 15%15% of $20,000.00 | $3,000.00 |
| Taxed at 20%20% of $0.00 | $0.00 |
| Increase in federal income tax (short-term gains taxed as ordinary income) | $3,000.00 |
| Total federal tax on these gains | $3,000.00 |
Assumptions
- Other income is ordinary W-2 income; standard deduction
- No FICA applies to investment gains
Rules: federal US-FED-2026-v1 · Tax year 2026 (generally filed in 2027)
How this calculator works
Net gains = short-term + long-term (losses limited to $3,000) · Long-term gains sit above ordinary taxable income: 0% up to $49,450 single / $98,900 joint, 15% up to $545,500 / $613,700, then 20% · NIIT = 3.8% × min(net investment income, MAGI − threshold).
Worked example
Single, $55,550 of wages and a $20,000 long-term gain: wages minus the standard deduction leave $39,450 of ordinary taxable income, so $10,000 of the gain fits under the $49,450 0% threshold and $10,000 is taxed at 15% — $1,500 in total.
Limits and edge cases
- Short-term gains are taxed as ordinary income.
- The 25% unrecaptured §1250 and 28% collectibles rates, and state tax on gains, are not calculated.
- Capital gains are not subject to Social Security or Medicare tax.
See the full 2026 federal tax brackets and how Taxliva builds and tests U.S. rules.
Frequently asked questions
What are the 2026 long-term capital gains brackets?
0% up to $49,450 of taxable income (single and MFS), $98,900 (joint) or $66,200 (HOH); 15% up to $545,500 single, $613,700 joint, $579,600 HOH, $306,850 MFS; 20% above.
Do capital gains push my salary into a higher bracket?
No — the reverse. Your ordinary income fills the brackets first and gains are stacked on top, so gains can be pushed into the 15% or 20% band but they never raise the rate on your wages.
When does the 3.8% NIIT apply?
When modified AGI exceeds $200,000 (single/HOH), $250,000 (joint/QSS) or $125,000 (MFS), on the smaller of net investment income or the excess.
Official sources
Rule review
Taxliva is not affiliated with the IRS and does not file returns. Results are estimates for general information, not tax, legal or financial advice.
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