2026 Capital Gains Tax Brackets (Filed in 2027) vs Income Tax Calculator

For tax year 2026 — the confirmed figures that apply to the return filed in 2027 — long-term capital gains are taxed at 0%, 15%, or 20% depending on your total taxable income, per IRS Revenue Procedure 2025-32. Single filers pay 0% up to $49,450, 15% from $49,450 to $545,500, and 20% above $545,500; married filing jointly pay 0% up to $98,900, 15% from $98,900 to $613,700, and 20% above $613,700. The IRS has not yet published official tax-year-2027 capital gains thresholds — those are expected around October 2026 — so this calculator uses the latest confirmed 2026 schedule, which is what actually applies to gains realized in 2026 and reported on the return filed in 2027. Expect the 2027 thresholds to rise by a modest inflation adjustment once published, following the same pattern as prior years.

The capital gains bracket structure differs from ordinary income brackets in two ways: it uses only three rates (0%, 15%, and 20%) instead of the seven ordinary-income rates (10% through 37%), and your long-term gain stacks on top of your existing ordinary taxable income rather than being taxed as a separate, standalone amount. That stacking means your gain fills bracket space starting exactly where your ordinary income leaves off, so a large enough gain can span more than one capital gains bracket in a single year. Because the capital gains brackets are also wider than ordinary brackets at comparable income levels — the 15% bracket alone spans from $49,450 to $545,500 for single filers in tax year 2026 (IRS Revenue Procedure 2025-32) — most investors with moderate income pay a lower rate on long-term gains than on their last dollar of ordinary income.

For 2026, the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. These amounts are adjusted annually for inflation.

Your marginal rate is the tax rate on your last dollar of income (your highest bracket). Your effective rate is the average rate across all income, which is always lower than the marginal rate.