Room left in the 0% capital gains bracket, 2025
This works out one number from the Capital Gains Tax Rate figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2025-01-01Source: Rev. Proc. 2024-40 (IRS)Verified 2026-09-01
Rate above the 15% bracketSource: Publication 550 (2025), Investment Income and Expenses (IRS)Verified 2026-09-01
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
Your filing status, from the 5 this year publishes: Top of the 0% bracket, single filers ($48,350), Top of the 0% bracket, joint filers ($96,700), Top of the 0% bracket, married filing separately ($48,350), Top of the 0% bracket, heads of household ($64,750), Top of the 0% bracket, estates and trusts ($3,250). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your taxable income | 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 |
|---|---|---|---|---|---|
| 0 | $48,350 | $96,700 | $48,350 | $64,750 | $3,250 |
| 25,000 | $23,350 | $71,700 | $23,350 | $39,750 | $0 |
| 50,000 | $0 | $46,700 | $0 | $14,750 | $0 |
| 100,000 | $0 | $0 | $0 | $0 | $0 |
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. 2024-40 (IRS)
- Top of the 0% bracket, joint filers
Married Individuals Filing Joint Returns and Surviving Spouse $96,700
- Top of the 0% bracket, married filing separately
Married Individuals Filing Separate Returns $48,350
- Top of the 0% bracket, heads of household
Heads of Household $64,750
- Top of the 0% bracket, single filers
All Other Individuals $48,350
- Top of the 0% bracket, estates and trusts
Estates and Trusts $3,250
Every 2025 Capital Gains Tax Rate figure · Capital Gains Tax Rate in every year · Every calculator on this site