Updated October 30, 2026. Quick answer: For tax year 2026 the long-term capital gains rate is 0 percent up to $49,450 of taxable income for single filers and $98,900 for married couples filing jointly, 15 percent above that up to $545,500 (single) or $613,700 (joint), and 20 percent above those amounts, per IRS Revenue Procedure 2025-32. The thresholds for 2027 are on the long-term capital gains brackets for 2027.
The 2026 thresholds
The IRS sets the thresholds each year. Revenue Procedure 2025-32 says: “For taxable years beginning in 2026, the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B), as adjusted for inflation, are as follows:”
| Filing status | 0 percent rate: maximum zero rate amount | 15 percent rate: maximum 15 percent rate amount |
|---|---|---|
| Married filing jointly and surviving spouse | $98,900 | $613,700 |
| Head of household | $66,200 | $579,600 |
| Single and all other individuals | $49,450 | $545,500 |
| Married filing separately | $49,450 | $306,850 |
| Estates and trusts | $3,300 | $16,250 |
Read the table as ceilings. Taxable income up to the first figure is in the 0 percent zone for gain that falls there, and the 15 percent rate applies up to the second figure. The statute sets the top rate this way: “20 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C),” so gain above the 15 percent ceiling is taxed at 20 percent.
How the thresholds are set
The dollar amounts come from section 1(j)(5) of the Internal Revenue Code and are indexed for inflation. The statute says: “If any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.” The 2026 amounts above are the result the IRS published after applying that adjustment.
Gain does not count alone against these thresholds. In plain terms, the gain is stacked on top of your other taxable income, and only the part of the gain that fits under a ceiling gets that ceiling’s rate. The statute’s 0 percent rule reads: “0 percent of so much of the adjusted net capital gain (or, if less, taxable income) as does not exceed the excess (if any) of” the 0 percent bracket space left over after your other income.
A worked example for a single filer
Take a single filer with $40,000 (invented, for the computation) of other taxable income and a $20,000 (invented, for the computation) long-term gain in 2026. The 0 percent zone ends at $49,450 of taxable income, so $9,450 (computed) of the gain is taxed at 0 percent. The remaining $10,550 (computed) is taxed at 15 percent, which is 0.15 times 10,550, or $1,582.50 (computed). The total federal tax on the gain is $1,582.50 on this invented case, before any state tax or other taxes. To price your own sale, use the capital gains tax calculator, and see the 2026 tax brackets for the ordinary rates that sit beside these.
Common mistakes
- Reading the thresholds as the size of the gain. They are measured against taxable income, and the gain is stacked on top of your other income.
- Using the joint ceilings for a married person filing separately. The separate-return figures in the table are $49,450 and $306,850.
- Applying 2026 thresholds to a 2027 sale. The 2027 amounts are on the 2027 page.
Related: the long-term capital gains brackets for 2027, the 2026 tax brackets, the capital gains tax calculator, and the qualified dividends and capital gain tax worksheet.
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Answer againSources
- Internal Revenue Service, Rev. Proc. 2025-32, tax year 2026 inflation-adjusted amounts, as modified by the One, Big, Beautiful Bill Act: www.irs.gov
- 26 U.S.C. 1, Tax imposed (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.