Capital Gains Tax Calculator (2026)
Long-term gains are taxed preferentially, but the break disappears at higher incomes and the 3.8% Net Investment Income Tax stacks on top. Enter your ordinary taxable income and gain to see the real blended rate.
Long-term gains are taxed at 0%, 15%, or 20% depending on where your total taxable income lands. High earners add the 3.8% NIIT, pushing the top effective rate on gains to 23.8%.
Short-term gains (assets held one year or less) are taxed as ordinary income at up to 37% — not modeled here; enter them as ordinary taxable income in the federal calculator.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
- IRS — Tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32) — Internal Revenue Service
- IRS Pub. 15 (Circular E), Employer’s Tax Guide 2026 — Social Security wage base $184,500 — Internal Revenue Service
- IRS Pub. 15-T (2026), Federal Income Tax Withholding Methods — Internal Revenue Service
- IRS Form 1041-ES (2026) — capital gains rate thresholds — Internal Revenue Service
- OBBBA (One Big Beautiful Bill Act), Pub. L. 119-21 — SALT, estate, QBI, QSBS, senior deduction — Internal Revenue Service
What this tool does
How to use it
- 1Choose the tax year and your filing status.
- 2Enter your ordinary taxable income (after deductions) — this sets which gain bracket you land in.
- 3Enter your long-term capital gain and any qualified dividends.
- 4Keep the NIIT toggle on to include the 3.8% surtax, and read the three result cards: gain tax, NIIT, and blended rate.
Worked examples
Run the same scenario through the calculator above to verify every number — they come from the same sourced dataset.
$10,000 long-term gain on $60,000 ordinary taxable income (single)
$50,000 long-term gain on $60,000 ordinary taxable income (single)
$150,000 long-term gain on $60,000 ordinary taxable income (single)
What this tool does not cover
- Short-term gains (held one year or less) are not modeled here — they are ordinary income.
- State capital gains treatment differs; Washington taxes gains separately, and this tool is federal-only.
- Wash-sale and carryover-loss rules are not applied automatically — see the capital gains guide for strategy.
Common questions
What are the 2026 long-term capital gains tax rates?
Long-term gains (assets held over one year) are taxed at 0%, 15%, or 20% depending on taxable income. The 3.8% Net Investment Income Tax stacks on top above $200,000 MAGI (single) or $250,000 (joint), creating a top 23.8% rate.
Is short-term capital gains tax the same as income tax?
Yes. Gains on assets held one year or less are taxed at your ordinary income rates, up to 37% — which is why holding for just over a year often cuts the tax by more than half.
Do capital gains count toward my regular income tax brackets?
Gains are stacked on top of your ordinary income to determine the 0/15/20% breakpoint, but they are taxed at the preferential rate, not your ordinary bracket. The calculator models this stacking correctly.
What is the 23.8% capital gains rate?
It is the 20% top long-term rate plus the 3.8% Net Investment Income Tax. It applies to high earners whose MAGI exceeds the NIIT threshold — effectively the ceiling for long-term gain taxation.