2024 Capital Gains Tax Rate
For 2024, the Capital Gains Tax Rate is $94,050 (Top of the 0% bracket, joint filers), $583,750 (Top of the 15% bracket, joint filers), $47,025 (Top of the 0% bracket, married filing separately) 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 | - | $94,050 | $47,025 | $63,000 | $47,025 | $3,150 |
| Top of the 15% bracket | 15% | $583,750 | $291,850 | $551,350 | $518,900 | $15,450 |
| 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 2024-01-01Source: Rev. Proc. 2023-34 (IRS)Verified 2026-09-01
Rate above the 15% bracketSource: Publication 550 (2024), Investment Income and Expenses (IRS)Verified 2026-09-01
Compared with 2023
| Item | 2023 | 2024 | Change |
|---|---|---|---|
| Top of the 0% bracket, joint filers | $89,250 | $94,050 | +$4,800 (+5.4%) |
| Top of the 15% bracket, joint filers | $553,850 | $583,750 | +$29,900 (+5.4%) |
| Top of the 0% bracket, married filing separately | $44,625 | $47,025 | +$2,400 (+5.4%) |
| Top of the 15% bracket, married filing separately | $276,900 | $291,850 | +$14,950 (+5.4%) |
| Top of the 0% bracket, heads of household | $59,750 | $63,000 | +$3,250 (+5.4%) |
| Top of the 15% bracket, heads of household | $523,050 | $551,350 | +$28,300 (+5.4%) |
| Top of the 0% bracket, single filers | $44,625 | $47,025 | +$2,400 (+5.4%) |
| Top of the 15% bracket, single filers | $492,300 | $518,900 | +$26,600 (+5.4%) |
| Top of the 0% bracket, estates and trusts | $3,000 | $3,150 | +$150 (+5.0%) |
| Top of the 15% bracket, estates and trusts | $14,650 | $15,450 | +$800 (+5.5%) |
| 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 2024, and which pair applies depends on filing status. Rev. Proc. 2023-34 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. 2023-34 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. 2023-34 states the maximum capital gains rate amounts under § 1(h) and § 1(j) for taxable years beginning in 2024, and gives a pair of amounts for every filing status. The maximum zero rate amount is $94,050 on a joint return or for a surviving spouse, $47,025 for a married individual filing a separate return, $63,000 for a head of household, $47,025 for any other individual, and $3,150 for an estate or trust. The maximum 15% rate amount is $583,750 on a joint return or for a surviving spouse, $291,850 for a married individual filing a separate return, $551,350 for a head of household, $518,900 for any other individual, and $15,450 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 2023, the zero rate amount for any other individual moved from $44,625 to $47,025 and the 15% rate amount from $492,300 to $518,900; on a joint return the two moved from $89,250 to $94,050 and from $553,850 to $583,750.
Common questions
- What are the 2024 long-term capital gains brackets?
- For taxable years beginning in 2024, Rev. Proc. 2023-34 states a maximum zero rate amount of $94,050 on a joint return or for a surviving spouse, $47,025 for a married individual filing a separate return, $63,000 for a head of household, $47,025 for any other individual, and $3,150 for an estate or trust. The maximum 15% rate amount is $583,750 on a joint return or for a surviving spouse, $291,850 for a married individual filing a separate return, $551,350 for a head of household, $518,900 for any other individual, and $15,450 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 2024?
- The maximum zero rate amount for all other individuals, the row that covers single filers, is $47,025 for taxable years beginning in 2024. It is the ceiling of the zero rate band, not an exemption and not a cap on gains. Gain that carries the total above $47,025 falls in the next band, which runs to $518,900.
- What is the 2024 capital gains zero rate amount for married couples filing jointly?
- It is $94,050 for taxable years beginning in 2024, the maximum zero rate amount Rev. Proc. 2023-34 states for married individuals filing joint returns and surviving spouses. The same row gives $583,750 as the maximum 15% rate amount. A couple filing separately is a different row, at $47,025 and $291,850.
- What are the 2024 capital gains thresholds for a head of household?
- Rev. Proc. 2023-34 states $63,000 as the maximum zero rate amount for an individual who is a head of household for taxable years beginning in 2024, and $551,350 as the maximum 15% rate amount. Both are separate from the amounts for a single filer, which are $47,025 and $518,900.
- Do estates and trusts have their own capital gains thresholds in 2024?
- Yes, and they are far lower than an individual’s. For taxable years beginning in 2024 the maximum zero rate amount for an estate or trust is $3,150 and the maximum 15% rate amount is $15,450. An estate or trust reaches the higher band on much less income than an individual does.
- What rate applies above the 15% band in 2024?
- A higher one, and this page does not state it. Rev. Proc. 2023-34 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 2024.
- Which tax year do the 2024 capital gains amounts apply to?
- Taxable years beginning in 2024. A taxpayer whose taxable year is not the calendar year uses these amounts for the taxable year that begins in 2024, so Rev. Proc. 2023-34 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 2024, the IRS applies maximum capital gain rates of 0%, 15%, and 20% to net capital gains from the sale of assets held more than one year. For joint filers, the 0% rate applies to taxable income up to $94,050 and the 15% rate applies up to $583,750; above that, the 20% rate applies. For heads of household, the 0% bracket tops out at $63,000 and the 15% bracket at $551,350. For single filers, the 0% rate covers income up to $47,025 and the 15% rate goes up to $518,900. For married taxpayers filing separately, the 0% bracket ends at $47,025 and the 15% bracket at $291,850. Estates and trusts have narrower brackets: 0% up to $3,150 and 15% up to $15,450. Higher rates of 25% and 28% apply to certain special gains, such as unrecaptured section 1250 gain and collectibles, but most long-term investment gains fall under the 0%, 15%, or 20% schedule. If the regular tax computation produces a lower tax than the maximum capital gain rates, the regular computation applies instead.
Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. 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 2023, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%.
Publication 550 (2024), Investment Income and Expenses (IRS)
How long you must hold to get the long-term rate
To qualify for the lower long-term capital gain rates, you must hold investment property for more than one year. If you hold the property for one year or less, any gain or loss is treated as short-term, which does not receive the preferential capital gain rates. To calculate your holding period, start counting on the day after you acquired the property, and include the day you disposed of it. For example, if you bought property on January 31 and sold it the following January 29, your holding period is one year or less, resulting in short-term treatment. If you sold it on February 6 of the following year, your holding period exceeds one year and you have a long-term capital gain or loss eligible for the lower rates. This rule applies to all investment property including stocks, bonds, and digital assets.
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 (2024), Investment Income and Expenses (IRS)
The loss you cannot deduct if you buy back in
Under IRS wash-sale rules, a loss on the sale or trade of stock or securities is not deductible if, within 30 days before or after the sale, you buy substantially identical stock or securities, acquire substantially identical stock in a fully taxable trade, acquire a contract or option to buy such stock, or acquire substantially identical stock for an IRA or Roth IRA. A purchase by your spouse or a corporation you control also triggers the rule. The disallowed loss is not lost permanently; it is added to the cost basis of the replacement stock (except when the replacement is held in an IRA or Roth IRA), postponing the deduction until you later dispose of that new position. The holding period of the old shares is also tacked on to the new shares. These rules apply to losses on contracts and options to acquire or sell stock or securities, but not to losses on commodity futures contracts or foreign currencies.
You cannot deduct losses from sales or trades of stock or securities in a wash sale unless the loss was incurred in the ordinary course of your business as a dealer in stock or securities. 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. If you sell stock and your spouse or a corporation you con- trol buys substantially identical stock, you also have a wash sale. If your loss was disallowed because of the wash sale rules, add the disallowed loss to the cost of the new stock or securities (except in (4) above). The result is your basis in the new stock or securities. This adjustment postpones the loss deduction until the disposition of the new stock or securities. Your holding period for the new stock or securi- ties includes the holding period of the stock or securities sold.
Publication 550 (2024), Investment Income and Expenses (IRS)
The extra tax on top of the capital gain rate
In addition to the maximum capital gain rates, the Net Investment Income Tax (NIIT) may apply. The NIIT is a 3.8% tax imposed on the lesser of your net investment income or the amount by which your modified adjusted gross income (MAGI) exceeds a threshold based on your filing status. The thresholds are $250,000 for married filing jointly and qualifying surviving spouses, $200,000 for single filers and heads of household, and $125,000 for married filing separately. The tax is calculated on Form 8960 and is owed on top of whatever capital gains rate applies to the underlying gain. For example, a single filer with MAGI above $200,000 who realizes a long-term capital gain taxed at the 15% rate may also owe the 3.8% NIIT on some or all of that gain depending on how much the income exceeds the threshold. Net investment income generally includes interest, dividends, capital gains, rental and royalty income, and other investment-type income.
The NIIT is a 3.8% tax on the lesser of your net investment income or the amount of your modified adjus- ted 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 Qualifying surviving spouse with dependent child $250,000
Publication 550 (2024), 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. 2023-34 (IRS)
- Top of the 0% bracket, joint filers
Married Individuals Filing Joint Returns and Surviving Spouse $94,050 $583,750
- Top of the 15% bracket, joint filers
Married Individuals Filing Joint Returns and Surviving Spouse $94,050 $583,750
- Top of the 0% bracket, married filing separately
Married Individuals Filing Separate Returns $47,025
- Top of the 15% bracket, married filing separately
Married Individuals Filing Separate Returns $47,025 $291,850
- Top of the 0% bracket, heads of household
Heads of Household $63,000
- Top of the 15% bracket, heads of household
Heads of Household $63,000 $551,350
- Top of the 0% bracket, single filers
All Other Individuals $47,025 $518,900
- Top of the 15% bracket, single filers
All Other Individuals $47,025 $518,900
- Top of the 0% bracket, estates and trusts
Estates and Trusts $3,150
- Top of the 15% bracket, estates and trusts
Estates and Trusts $3,150 $15,450
- Rate above the 0% bracket
the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B)
Publication 550 (2024), Investment Income and Expenses (IRS)
- Rate above the 15% bracket
other gain 1 and the regular tax rate that would apply is 37% your taxable income is... $583,751 or more if married filing jointly or surviving spouse; $551,351 or more if head of household; $291,851 or more if married filing separately; $518,901 or more if single; or $15,451 or more if estate or trust… 20%