Capital Gains Tax Rates Guide (2026) - Short-Term vs Long-Term Rates

Summary

Capital gains tax rates for 2026: short-term taxed at ordinary income rates (10-37%), long-term at preferential rates (0%, 15%, 20%) based on income.

Key Steps

1. 1Short-term: assets held <1 year taxed at ordinary income rates (10-37%).
2. 2Long-term: assets held >1 year taxed at 0%, 15%, or 20% based on income bracket.
3. 30% bracket: taxable income up to $47,025 single, $94,050 married.
4. 415% bracket: $47,026-$518,900 single, $94,051-$583,750 married.
5. 520% bracket: income above $518,900 single, $583,750 married.
6. 6NIIT: additional 3.8% Net Investment Income Tax for income >$200K single, >$250K married.