How much can a single filer make before paying capital gains tax in 2026?

The maximum zero rate amount for all other individuals, the row that covers single filers, is $49,450 for taxable years beginning in 2026. It is the ceiling of the zero rate band, not an exemption and not a cap on gains. Gain that carries the total above $49,450 falls in the next band, which runs to $545,500.

What are the 2026 capital gains thresholds for a head of household?

Rev. Proc. 2025-32 states $66,200 as the maximum zero rate amount for an individual who is a head of household for taxable years beginning in 2026, and $579,600 as the maximum 15% rate amount. Both are separate from the amounts for a single filer, which are $49,450 and $545,500.

Do estates and trusts have their own capital gains thresholds in 2026?

Yes, and they are far lower than an individual’s. For taxable years beginning in 2026 the maximum zero rate amount for an estate or trust is $3,300 and the maximum 15% rate amount is $16,250. An estate or trust reaches the higher band on much less income than an individual does.

What rate applies above the 15% band in 2026?

A higher one, and this page does not state it. Rev. Proc. 2025-32 sets the inflation-adjusted amounts at which the bands end and states no rate above 15%, so publishing one here would go beyond what the document says. The amounts above are the points at which the rate on further gain changes for a taxable year beginning in 2026.

Which tax year do the 2026 capital gains amounts apply to?

Taxable years beginning in 2026. A taxpayer whose taxable year is not the calendar year uses these amounts for the taxable year that begins in 2026, so Rev. Proc. 2025-32 applies to that year rather than to the year a return is filed in.

Capital Gains Tax Rate 2026

Name: Capital Gains Tax Rate
Creator: IRS

Current year

For 2026, the Capital Gains Tax Rate is $98,900 (Top of the 0% bracket, joint filers), $613,700 (Top of the 15% bracket, joint filers), $49,450 (Top of the 0% bracket, married filing separately) and 9 more figures below.

Top of the 0% bracket, joint filers$98,900

Item	Rate	Joint filers	Married filing separately	Heads of household	Single filers	Estates and trusts
Top of the 0% bracket	-	$98,900	$49,450	$66,200	$49,450	$3,300
Top of the 15% bracket	15%	$613,700	$306,850	$579,600	$545,500	$16,250
Rate above the 15% bracket	20%	-	-	-	-	-

A dash is a figure this site has not published for that row, not an amount of zero.

Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-09-01

Rate above the 15% bracketSource: Topic no. 409, Capital gains and losses (IRS)Verified 2026-09-01

Compared with 2025

Item	2025	2026	Change
Top of the 0% bracket, joint filers	$96,700	$98,900	+$2,200 (+2.3%)
Top of the 15% bracket, joint filers	$600,050	$613,700	+$13,650 (+2.3%)
Top of the 0% bracket, married filing separately	$48,350	$49,450	+$1,100 (+2.3%)
Top of the 15% bracket, married filing separately	$300,000	$306,850	+$6,850 (+2.3%)
Top of the 0% bracket, heads of household	$64,750	$66,200	+$1,450 (+2.2%)
Top of the 15% bracket, heads of household	$566,700	$579,600	+$12,900 (+2.3%)
Top of the 0% bracket, single filers	$48,350	$49,450	+$1,100 (+2.3%)
Top of the 15% bracket, single filers	$533,400	$545,500	+$12,100 (+2.3%)
Top of the 0% bracket, estates and trusts	$3,250	$3,300	+$50 (+1.5%)
Top of the 15% bracket, estates and trusts	$15,900	$16,250	+$350 (+2.2%)
Rate above the 0% bracket	15%	15%	+0% (+0.0%)
Rate above the 15% bracket	20%	20%	+0% (+0.0%)

Who it applies to

These amounts apply to individuals, estates and trusts with net capital gain or qualified dividends taxed under § 1(h) and § 1(j) for a taxable year beginning in 2026, and which pair applies depends on filing status. Rev. Proc. 2025-32 lists five statuses: married individuals filing joint returns and surviving spouses, married individuals filing separate returns, heads of household, all other individuals, which is the row a single filer uses, and estates and trusts. All five pairs are published on this page. The first amount in each pair is the maximum zero rate amount, the ceiling below which the long-term rate is zero. The second is the maximum 15% rate amount, the ceiling of the band taxed at 15%. Above that second ceiling a higher rate applies, and Rev. Proc. 2025-32 states no amount for it, so no rate above 15% is published here. Neither figure caps the gain that may be realized; each marks a point at which the rate on further gain changes.

What changed this year, and why

Rev. Proc. 2025-32 states the maximum capital gains rate amounts under § 1(h) and § 1(j) for taxable years beginning in 2026, and gives a pair of amounts for every filing status. The maximum zero rate amount is $98,900 on a joint return or for a surviving spouse, $49,450 for a married individual filing a separate return, $66,200 for a head of household, $49,450 for any other individual, and $3,300 for an estate or trust. The maximum 15% rate amount is $613,700 on a joint return or for a surviving spouse, $306,850 for a married individual filing a separate return, $579,600 for a head of household, $545,500 for any other individual, and $16,250 for an estate or trust. What the revenue procedure adjusts is the amounts themselves, not the rates: the bands are set by the Code and only the income at which each band ends moves with inflation. Against 2025, the zero rate amount for any other individual moved from $48,350 to $49,450 and the 15% rate amount from $533,400 to $545,500; on a joint return the two moved from $96,700 to $98,900 and from $600,050 to $613,700.

Common questions

What are the 2026 long-term capital gains brackets?: For taxable years beginning in 2026, Rev. Proc. 2025-32 states a maximum zero rate amount of $98,900 on a joint return or for a surviving spouse, $49,450 for a married individual filing a separate return, $66,200 for a head of household, $49,450 for any other individual, and $3,300 for an estate or trust. The maximum 15% rate amount is $613,700 on a joint return or for a surviving spouse, $306,850 for a married individual filing a separate return, $579,600 for a head of household, $545,500 for any other individual, and $16,250 for an estate or trust. Gain below the first amount for your status is taxed at the zero rate, gain between the two at 15%.
How much can a single filer make before paying capital gains tax in 2026?: The maximum zero rate amount for all other individuals, the row that covers single filers, is $49,450 for taxable years beginning in 2026. It is the ceiling of the zero rate band, not an exemption and not a cap on gains. Gain that carries the total above $49,450 falls in the next band, which runs to $545,500.
What is the 2026 capital gains zero rate amount for married couples filing jointly?: It is $98,900 for taxable years beginning in 2026, the maximum zero rate amount Rev. Proc. 2025-32 states for married individuals filing joint returns and surviving spouses. The same row gives $613,700 as the maximum 15% rate amount. A couple filing separately is a different row, at $49,450 and $306,850.
What are the 2026 capital gains thresholds for a head of household?: Rev. Proc. 2025-32 states $66,200 as the maximum zero rate amount for an individual who is a head of household for taxable years beginning in 2026, and $579,600 as the maximum 15% rate amount. Both are separate from the amounts for a single filer, which are $49,450 and $545,500.
Do estates and trusts have their own capital gains thresholds in 2026?: Yes, and they are far lower than an individual’s. For taxable years beginning in 2026 the maximum zero rate amount for an estate or trust is $3,300 and the maximum 15% rate amount is $16,250. An estate or trust reaches the higher band on much less income than an individual does.
What rate applies above the 15% band in 2026?: A higher one, and this page does not state it. Rev. Proc. 2025-32 sets the inflation-adjusted amounts at which the bands end and states no rate above 15%, so publishing one here would go beyond what the document says. The amounts above are the points at which the rate on further gain changes for a taxable year beginning in 2026.
Which tax year do the 2026 capital gains amounts apply to?: Taxable years beginning in 2026. A taxpayer whose taxable year is not the calendar year uses these amounts for the taxable year that begins in 2026, so Rev. Proc. 2025-32 applies to that year rather than to the year a return is filed in.

Every amount on this page is a published figure rather than yours. The Room left in the 0% capital gains bracket takes the number you enter and works it out against them, showing which published figure it used.

What the lower rates actually apply to

For 2026, the reduced capital gains rates of 15%, 20%, 25%, and 28% apply only to net capital gain, not to all investment proceeds. The IRS defines net capital gain as the amount by which your net long-term capital gain for the year exceeds your net short-term capital loss. You must first net your long-term gains and losses separately from your short-term gains and losses. Only if the long-term side produces a positive result that is larger than any net short-term loss do you have a net capital gain eligible for the preferential rates. For most taxpayers, "other gain" from assets like stocks and mutual funds falls into the 15% or 20% brackets depending on taxable income, or the 0% bracket for those in the lowest ordinary rate brackets. For single filers in 2026, the top of the 0% bracket is $49,450 and the top of the 15% bracket is $545,500; above that threshold, the 20% rate applies. For joint filers, the 0% bracket tops out at $98,900 and the 15% bracket at $613,700. Gains from collectibles and certain qualified small business stock are taxed at 28%, and unrecaptured section 1250 gain is taxed at 25%. If the regular tax computation produces a lower tax than the maximum capital gain rate computation, the regular computation applies instead.

These lower rates are called the maximum capital gain rates. The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. For 2025, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%.
Publication 550 (2025), Investment Income and Expenses (IRS)

How long you must hold to get the long-term rate

For 2026, your holding period determines whether a capital gain or loss from investment property is short-term or long-term, which in turn determines whether the reduced maximum capital gain rates apply. You hold investment property more than 1 year if the period from the day after you acquired it through the day you disposed of it is longer than 1 year; in that case, any capital gain or loss is long-term and may qualify for the preferential rates. If you hold the property 1 year or less, the gain or loss is short-term and is taxed at ordinary income rates. Counting begins the day after the acquisition date, and the disposition date is included in the holding period. For securities traded on an established market, use the trade date rather than the settlement date for both the start and end of the period. Special rules apply to digital assets, which are treated as property and follow the same holding period principles.

If you hold investment prop- erty more than 1 year, any capital gain or loss is a long-term capital gain or loss. If you hold the property 1 year or less, any capital gain or loss is a short-term capital gain or loss.
Publication 550 (2025), Investment Income and Expenses (IRS)

How much of a loss you can deduct in one year

When your capital losses exceed your capital gains in a tax year, you can deduct the net loss against other income, but only up to a limit. The allowable capital loss deduction is the lesser of $3,000 ($1,500 if married filing separately) or your total net loss shown on line 16 of Schedule D (Form 1040). This means you can reduce your ordinary income dollar for dollar by up to $3,000 of net capital loss each year. If your total net loss is greater than $3,000, the excess is not lost - it carries over to the next tax year and is treated as if incurred in that year. You can continue carrying over unused losses to later years until they are completely used up. When you carry a loss forward, it keeps its original character: a long-term capital loss carried over reduces the next year's long-term capital gains before it reduces short-term capital gains. The carryover amount equals your total net loss minus the lesser of your allowable deduction for the year or your taxable income increased by that allowable deduction. Losses carried over from a joint return filed in a prior year can only be deducted on the return of the spouse who actually incurred the loss if you now file separately.

Limit on deduction. Your allowable capital loss deduc- tion, figured on Schedule D (Form 1040), is the lesser of: • $3,000 ($1,500 if you are married and file a separate return), or • Your total net loss as shown on line 16 of Schedule D (Form 1040).
Publication 550 (2025), Investment Income and Expenses (IRS)

The loss you cannot deduct if you buy back in

If you sell stock or securities at a loss and buy substantially identical stock or securities within 30 days before or after the sale, the loss is disallowed under the wash sale rules. The 30-day window runs both directions, so buying 30 days before the sale triggers the rule just as buying 30 days after does. The rule also applies if your spouse or a corporation you control buys the substantially identical stock, if you acquire the replacement through a fully taxable trade, if you acquire a contract or option to buy substantially identical stock, or if you acquire substantially identical stock inside an IRA or Roth IRA. The loss is not permanently forfeited. Instead, the disallowed loss is added to the cost basis of the replacement stock, and the holding period of the replacement includes the holding period of the stock sold. This postpones the deduction until the new stock is eventually disposed of. Wash sale rules apply to losses on contracts and options to acquire stock or securities, but not to losses on commodity futures contracts or foreign currencies.

A wash sale occurs when you sell or trade stock or se- curities at a loss and within 30 days before or after the sale you: 1. Buy substantially identical stock or securities, 2. Acquire substantially identical stock or securities in a fully taxable trade, 3. Acquire a contract or option to buy substantially iden- tical stock or securities, or 4. Acquire substantially identical stock for your individual retirement arrangement (IRA) or Roth IRA.
Publication 550 (2025), Investment Income and Expenses (IRS)

The extra tax on top of the capital gain rate

In addition to the regular capital gains tax, certain taxpayers owe the Net Investment Income Tax, also known as NIIT. The NIIT is a 3.8% tax on the lesser of your net investment income or the amount by which your modified adjusted gross income exceeds a threshold that depends on your filing status. For married taxpayers filing jointly or qualifying surviving spouses, the threshold is $250,000. For married taxpayers filing separately, the threshold is $125,000. For single filers and heads of household, the threshold is $200,000. Estates and trusts are also subject to the NIIT on undistributed net investment income to the extent it exceeds the dollar amount at which the highest tax bracket begins for an estate or trust. The NIIT is imposed under Code section 1411 and reported on Form 8960. Because capital gains are included in net investment income, the 3.8% NIIT is added on top of whatever capital gain rate applies, whether 15% or 20%. For example, a joint filer with modified adjusted gross income above $250,000 who has long-term capital gains taxed at 15% will also owe the additional 3.8% on the lesser of net investment income or the amount of modified adjusted gross income over $250,000.

Net investment income tax (NIIT). The NIIT is a 3.8% tax on the lesser of your net investment income or the amount of your modified adjusted gross income (MAGI) that is over a threshold amount based on your filing status. Filing Status Threshold Amount Married Filing Jointly or Qualifying Surviving Spouse $250,000 Married Filing Separately $125,000 Single or Head of Household $200,000
Publication 550 (2025), Investment Income and Expenses (IRS)

How each figure was verified

Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.

Rev. Proc. 2025-32 (IRS)

Top of the 0% bracket, joint filers: Married Individuals Filing Joint Returns and Surviving Spouse $98,900
Top of the 15% bracket, joint filers: Married Individuals Filing Joint Returns and Surviving Spouse $98,900 $613,700
Top of the 0% bracket, married filing separately: Married Individuals Filing Separate Returns $49,450
Top of the 15% bracket, married filing separately: Married Individuals Filing Separate Returns $49,450 $306,850
Top of the 0% bracket, heads of household: Heads of Household $66,200
Top of the 15% bracket, heads of household: Heads of Household $66,200 $579,600
Top of the 0% bracket, single filers: All Other Individuals $49,450
Top of the 15% bracket, single filers: All Other Individuals $49,450 $545,500
Top of the 0% bracket, estates and trusts: Estates and Trusts $3,300
Top of the 15% bracket, estates and trusts: Estates and Trusts $3,300 $16,250
Rate above the 0% bracket: For taxable years beginning in 2026, the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B), as adjusted for inflation, are as follows:

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Stored text sha256 208b7933feb97c60e786d17f8cf3d07ba95526429ab16cf0bc809d455bc8ca66

Topic no. 409, Capital gains and losses (IRS)

Rate above the 15% bracket: However, a capital gains rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate.

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Stored text sha256 1acf0f4b60a637bfe51c4b3799df0b457d25afa748c0f66271e581987bb5494c

By year

Every published year

10 years on record, 2026 back to 2016. Each year links to its own page, its own document and its own verification date.

Year	Top of the 0% bracket, single filers	Top of the 0% bracket, joint filers	Top of the 0% bracket, married filing separately	Top of the 0% bracket, heads of household	Top of the 0% bracket, estates and trusts	Top of the 15% bracket, single filers	Top of the 15% bracket, joint filers	Top of the 15% bracket, married filing separately	Top of the 15% bracket, heads of household	Top of the 15% bracket, estates and trusts	Rate above the 0% bracket	Rate above the 15% bracket
2026	$49,450	$98,900	$49,450	$66,200	$3,300	$545,500	$613,700	$306,850	$579,600	$16,250	15%	20%
2025	$48,350	$96,700	$48,350	$64,750	$3,250	$533,400	$600,050	$300,000	$566,700	$15,900	15%	20%
2024	$47,025	$94,050	$47,025	$63,000	$3,150	$518,900	$583,750	$291,850	$551,350	$15,450	15%	20%
2023	$44,625	$89,250	$44,625	$59,750	$3,000	$492,300	$553,850	$276,900	$523,050	$14,650	15%	20%
2022	$41,675	$83,350	$41,675	$55,800	$2,800	$459,750	$517,200	$258,600	$488,500	$13,700	15%	20%
2021	$40,400	$80,800	$40,400	$54,100	$2,700	$445,850	$501,600	$250,800	$473,750	$13,250	15%	20%
2020	$40,000	$80,000	$40,000	$53,600	$2,650	$441,450	$496,600	$248,300	$469,050	$13,150	15%	20%
2019	$39,375	$78,750	$39,375	$52,750	$2,650	$434,550	$488,850	$244,425	$461,700	$12,950	15%	20%
2017	-	-	-	-	-	-	-	-	-	-	15%	20%
2016	-	-	-	-	-	-	-	-	-	-	15%	20%