Dividend Tax Rates Guide (2026) - Qualified vs Ordinary Dividends
2026 dividend tax rates: qualified dividend rates, ordinary dividend treatment, and dividend tax optimization strategies.
Summary
Dividend tax rates for 2026: qualified dividends taxed at long-term capital gains rates (0%, 15%, 20%), ordinary dividends at regular income rates.
Key Steps
- 1Qualified dividends: taxed at long-term capital gains rates (0%, 15%, 20%).
- 2Qualification rules: US company or qualified foreign, holding period >60 days.
- 3Ordinary dividends: taxed at ordinary income rates (10-37%).
- 4REIT dividends: typically ordinary income treatment, not qualified.
- 5Tax optimization: hold qualified dividend stocks in taxable accounts, REITs in retirement accounts.