2022 Capital Gains Tax Rate
For 2022, the Capital Gains Tax Rate is $83,350 (Top of the 0% bracket, joint filers), $41,675 (Top of the 0% bracket, married filing separately), $55,800 (Top of the 0% bracket, heads of household) and 9 more figures below.
| Item | Rate | Joint filers | Married filing separately | Heads of household | Single filers | Estates and trusts |
|---|---|---|---|---|---|---|
| Top of the 0% bracket | - | $83,350 | $41,675 | $55,800 | $41,675 | $2,800 |
| Top of the 15% bracket | 15% | $517,200 | $258,600 | $488,500 | $459,750 | $13,700 |
| 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 2022-01-01Source: Rev. Proc. 2021-45 (IRS)Verified 2026-08-29
Rate above the 15% bracketSource: Publication 550 (2022), Investment Income and Expenses (IRS)Verified 2026-08-29
Compared with 2021
| Item | 2021 | 2022 | Change |
|---|---|---|---|
| Top of the 0% bracket, joint filers | $80,800 | $83,350 | +$2,550 (+3.2%) |
| Top of the 0% bracket, married filing separately | $40,400 | $41,675 | +$1,275 (+3.2%) |
| Top of the 0% bracket, heads of household | $54,100 | $55,800 | +$1,700 (+3.1%) |
| Top of the 0% bracket, single filers | $40,400 | $41,675 | +$1,275 (+3.2%) |
| Top of the 0% bracket, estates and trusts | $2,700 | $2,800 | +$100 (+3.7%) |
| Top of the 15% bracket, joint filers | $501,600 | $517,200 | +$15,600 (+3.1%) |
| Top of the 15% bracket, married filing separately | $250,800 | $258,600 | +$7,800 (+3.1%) |
| Top of the 15% bracket, heads of household | $473,750 | $488,500 | +$14,750 (+3.1%) |
| Top of the 15% bracket, single filers | $445,850 | $459,750 | +$13,900 (+3.1%) |
| Top of the 15% bracket, estates and trusts | $13,250 | $13,700 | +$450 (+3.4%) |
| 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) for a taxable year beginning in 2022, and which pair applies depends on filing status. Rev. Proc. 2021-45 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. 2021-45 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. 2021-45 states the maximum capital gains rate amounts under § 1(h) for taxable years beginning in 2022, and gives a pair of amounts for every filing status. The maximum zero rate amount is $83,350 on a joint return or for a surviving spouse, $41,675 for a married individual filing a separate return, $55,800 for a head of household, $41,675 for any other individual, and $2,800 for an estate or trust. The maximum 15% rate amount is $517,200 on a joint return or for a surviving spouse, $258,600 for a married individual filing a separate return, $488,500 for a head of household, $459,750 for any other individual, and $13,700 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.
Common questions
- What are the 2022 long-term capital gains brackets?
- For taxable years beginning in 2022, Rev. Proc. 2021-45 states a maximum zero rate amount of $83,350 on a joint return or for a surviving spouse, $41,675 for a married individual filing a separate return, $55,800 for a head of household, $41,675 for any other individual, and $2,800 for an estate or trust. The maximum 15% rate amount is $517,200 on a joint return or for a surviving spouse, $258,600 for a married individual filing a separate return, $488,500 for a head of household, $459,750 for any other individual, and $13,700 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 2022?
- The maximum zero rate amount for all other individuals, the row that covers single filers, is $41,675 for taxable years beginning in 2022. It is the ceiling of the zero rate band, not an exemption and not a cap on gains. Gain that carries the total above $41,675 falls in the next band, which runs to $459,750.
- What is the 2022 capital gains zero rate amount for married couples filing jointly?
- It is $83,350 for taxable years beginning in 2022, the maximum zero rate amount Rev. Proc. 2021-45 states for married individuals filing joint returns and surviving spouses. The same row gives $517,200 as the maximum 15% rate amount. A couple filing separately is a different row, at $41,675 and $258,600.
- What are the 2022 capital gains thresholds for a head of household?
- Rev. Proc. 2021-45 states $55,800 as the maximum zero rate amount for an individual who is a head of household for taxable years beginning in 2022, and $488,500 as the maximum 15% rate amount. Both are separate from the amounts for a single filer, which are $41,675 and $459,750.
- Do estates and trusts have their own capital gains thresholds in 2022?
- Yes, and they are far lower than an individual’s. For taxable years beginning in 2022 the maximum zero rate amount for an estate or trust is $2,800 and the maximum 15% rate amount is $13,700. An estate or trust reaches the higher band on much less income than an individual does.
- What rate applies above the 15% band in 2022?
- A higher one, and this page does not state it. Rev. Proc. 2021-45 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 2022.
- Which tax year do the 2022 capital gains amounts apply to?
- Taxable years beginning in 2022. A taxpayer whose taxable year is not the calendar year uses these amounts for the taxable year that begins in 2022, so Rev. Proc. 2021-45 applies to that year rather than to the year a return is filed in.
What the lower rates actually apply to
For 2022, the IRS applies maximum capital gain rates of 0%, 15%, 20%, 25%, and 28% to a taxpayer's net capital gain. A net capital gain is defined as the amount by which your net long-term capital gain for the year exceeds your net short-term capital loss. These preferential rates are generally lower than the ordinary income tax rates that apply to wages, interest, and other common income. The 0%, 15%, and 20% rates apply to most investment assets held longer than one year, while the 25% and 28% rates apply to specific categories such as unrecaptured section 1250 gain and gains from collectibles. If the regular tax computation produces a lower overall tax than the maximum capital gain rate computation, the regular computation applies instead. The specific income thresholds that determine whether a taxpayer falls into the 0%, 15%, or 20% bracket depend on filing status, with separate brackets for joint filers, single filers, heads of household, married filing separately, and estates and trusts.
For 2022, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%.
Publication 550 (2022), Investment Income and Expenses (IRS)
How long you must hold to get the long-term rate
The holding period for investment property determines whether any capital gain or loss is classified as short-term or long-term. If you hold investment property 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. To calculate the holding period, you begin counting on the day after you acquired the property, and the day you disposed of the property is included in your holding period. For securities traded on an established market, the holding period begins the day after the trade date you bought the securities and ends on the trade date you sold them. This distinction matters because long-term capital gains qualify for the preferential maximum capital gain rates, while short-term gains are taxed at ordinary income tax rates, which are generally higher. Meeting the more-than-1-year threshold is therefore important for reducing the tax owed on investment profits.
Long-term or short-term. If you hold invest- ment property 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 (2022), Investment Income and Expenses (IRS)
How much of a loss you can deduct in one year
The capital loss deduction you can claim in a single tax year is limited. Your allowable capital loss deduction is the lesser of $3,000 (or $1,500 if you are married and file a separate return) or your total net loss. You can use this loss to reduce your ordinary income dollar for dollar, but only up to that yearly limit. If your total net capital loss exceeds the limit, the unused portion is not lost. You carry it forward to the next tax year and treat it as if you had incurred it in that year. You can continue carrying over any remaining unused loss to later years until it is fully used up. When you carry a loss forward, it keeps its original character as long-term or short-term.
Limit on deduction. Your allowable capital loss deduction, 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 (2022), Investment Income and Expenses (IRS)
The loss you cannot deduct if you buy back in
The wash sale rule prevents taxpayers from claiming a tax deduction for a loss on the sale of stock or securities if they repurchase substantially identical property within a short window. A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you buy substantially identical stock or securities, acquire them in a fully taxable trade, acquire a contract or option to buy them, or acquire them for your IRA or Roth IRA. If your spouse or a corporation you control buys substantially identical stock, you also have a wash sale. The loss is not permanently forfeited. Instead, you add the disallowed loss to the cost basis of the replacement stock, which postpones the deduction until you eventually sell the new shares. Your holding period for the new shares also includes the holding period of the original shares. An exception applies to dealers who incur losses in the ordinary course of their business.
A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you: 1. Buy substantially identical stock or securi- ties, 2. Acquire substantially identical stock or se- curities in a fully taxable trade, 3. Acquire a contract or option to buy sub- stantially identical stock or securities, or 4. Acquire substantially identical stock for your individual retirement arrangement (IRA) or Roth IRA.
Publication 550 (2022), Investment Income and Expenses (IRS)
The extra tax on top of the capital gain rate
In addition to the regular capital gain rates, high-income taxpayers may owe the Net Investment Income Tax (NIIT). The NIIT is a 3.8% tax applied to the lesser of your net investment income or the amount by which your modified adjusted gross income exceeds a threshold amount based on your filing status. For 2022, the threshold amounts are $250,000 for married filing jointly or qualifying surviving spouse, $125,000 for married filing separately, and $200,000 for single filers and heads of household. Because capital gains are included in net investment income, the NIIT can effectively raise the top capital gain rate beyond the maximum capital gain rate. Taxpayers whose modified adjusted gross income falls below the threshold for their filing status do not owe this additional tax regardless of how much net investment income they have.
Net investment income tax (NIIT). You may be subject to the 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 $250,000 Married filing separately $125,000 Single $200,000 Head of household (with qualifying person) $200,000
Publication 550 (2022), 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. 2021-45 (IRS)
- Top of the 0% bracket, joint filers
the Maximum Zero Rate Amount under § 1(h)(1)(B)(i) is $83,350 in the case of a joint return or surviving spouse ($41,675 in the case of a married individual filing a separate return), $55,800 in the case of an individual who is a head of household (§ 2(b)), $41,675 in the case of any other individual (other than an estate or trust), and $2,800 in the case of an estate or trust.
- Top of the 0% bracket, married filing separately
the Maximum Zero Rate Amount under § 1(h)(1)(B)(i) is $83,350 in the case of a joint return or surviving spouse ($41,675 in the case of a married individual filing a separate return), $55,800 in the case of an individual who is a head of household (§ 2(b)), $41,675 in the case of any other individual (other than an estate or trust), and $2,800 in the case of an estate or trust.
- Top of the 0% bracket, heads of household
the Maximum Zero Rate Amount under § 1(h)(1)(B)(i) is $83,350 in the case of a joint return or surviving spouse ($41,675 in the case of a married individual filing a separate return), $55,800 in the case of an individual who is a head of household (§ 2(b)), $41,675 in the case of any other individual (other than an estate or trust), and $2,800 in the case of an estate or trust.
- Top of the 0% bracket, single filers
the Maximum Zero Rate Amount under § 1(h)(1)(B)(i) is $83,350 in the case of a joint return or surviving spouse ($41,675 in the case of a married individual filing a separate return), $55,800 in the case of an individual who is a head of household (§ 2(b)), $41,675 in the case of any other individual (other than an estate or trust), and $2,800 in the case of an estate or trust.
- Top of the 0% bracket, estates and trusts
the Maximum Zero Rate Amount under § 1(h)(1)(B)(i) is $83,350 in the case of a joint return or surviving spouse ($41,675 in the case of a married individual filing a separate return), $55,800 in the case of an individual who is a head of household (§ 2(b)), $41,675 in the case of any other individual (other than an estate or trust), and $2,800 in the case of an estate or trust.
- Top of the 15% bracket, joint filers
The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is $517,200 in the case of a joint return or surviving spouse ($258,600 in the case of a married individual filing a separate return), $488,500 in the case of an individual who is the head of a household (§ 2(b)), $459,750 in the case of any other individual (other than an estate or trust), and $13,700 in the case of an estate or trust.
- Top of the 15% bracket, married filing separately
The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is $517,200 in the case of a joint return or surviving spouse ($258,600 in the case of a married individual filing a separate return), $488,500 in the case of an individual who is the head of a household (§ 2(b)), $459,750 in the case of any other individual (other than an estate or trust), and $13,700 in the case of an estate or trust.
- Top of the 15% bracket, heads of household
The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is $517,200 in the case of a joint return or surviving spouse ($258,600 in the case of a married individual filing a separate return), $488,500 in the case of an individual who is the head of a household (§ 2(b)), $459,750 in the case of any other individual (other than an estate or trust), and $13,700 in the case of an estate or trust.
- Top of the 15% bracket, single filers
The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is $517,200 in the case of a joint return or surviving spouse ($258,600 in the case of a married individual filing a separate return), $488,500 in the case of an individual who is the head of a household (§ 2(b)), $459,750 in the case of any other individual (other than an estate or trust), and $13,700 in the case of an estate or trust.
- Top of the 15% bracket, estates and trusts
The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is $517,200 in the case of a joint return or surviving spouse ($258,600 in the case of a married individual filing a separate return), $488,500 in the case of an individual who is the head of a household (§ 2(b)), $459,750 in the case of any other individual (other than an estate or trust), and $13,700 in the case of an estate or trust.
- Rate above the 0% bracket
The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is
Publication 550 (2022), Investment Income and Expenses (IRS)
- Rate above the 15% bracket
other gain1 and the regular tax rate that would apply is 37% your taxable income is... $517,201 or more if married filing jointly or surviving spouse; $488,501 or more if head of household; $258,601 or more if married filing separately; $459,751 or more if single; or $13,701 or more if estate or trust… 20%