Updated September 29, 2026. Quick answer. For 2026, long-term capital gains and qualified dividends are taxed at 0% up to taxable income of $49,450 (single) or $98,900 (married filing jointly), climb to 15% above that, and reach 20% once income passes $545,500 (single) or $613,700 (joint). The 2027 versions of all four thresholds are not officially announced, as of this reading.
More on the 2027 tax figures: the 2027 Net Investment Income Tax and the short-term capital gains tax rate for 2027.
Related reading on this site: IRS Tax Topic 409.
Foreign tax credit (Form 1116) and alternative minimum tax (Form 6251) for 2025, read line by line: Form 6251 Part III.
Your state may tax the same gain on top of the federal tax: capital gains tax by state, all 51 jurisdictions.
Price a sale against the 2026 capital gains rates: capital gains tax calculator.
The 2025 ordinary income brackets and capital gains thresholds: the 2025 tax brackets.
The IRS form or worksheet behind this, read line by line: tax-loss harvesting explained and the qualified dividends and capital gain tax worksheet.
The short-term side of the same rule: the 2026 short-term capital gains rules.
The 2026 ordinary income brackets that sit beside the capital gains thresholds: the 2026 tax brackets.
Related figures and codes: Student Loan Interest Deduction 2027, Traditional IRA Deduction Limits 2027 and TSP Contribution Limit 2027.
What’s actually settled, vs. still open
Settled for 2026: 0% ceiling $49,450 single / $98,900 joint; 15%-to-20% breakpoint $545,500 single / $613,700 joint, from Revenue Procedure 2025-32.
Open: all four 2027 thresholds, governed by 26 U.S.C. §1(j)(5). The maximum zero-rate amount starts from a $77,200 (joint) / $51,700 (head of household) base, and the maximum 15%-rate amount starts from $479,000 (joint) / $452,400 (head of household) / $425,800 (other individuals), each indexed forward using Chained CPI-U with calendar year 2017 substituted as the base year (the 12-month average ending August 31 of the prior year). That measuring window is exactly why 2027’s numbers cannot exist yet: the 2027 amounts are computed from the 12-month average of the index ending August 31, 2026. BLS has now published the August 2026 index, but the IRS has not yet issued the revenue procedure that sets the 2027 thresholds (the 2026 amounts came out on October 9, 2025), so the 2027 numbers are not final.
The numbers, year by year
| Year | 0% ceiling, single | 0% ceiling, joint | 20% begins, single | 20% begins, joint |
|---|---|---|---|---|
| 2022 | $41,675 | $83,350 | $459,750 | $517,200 |
| 2023 | $44,625 | $89,250 | $492,300 | $553,850 |
| 2024 | $47,025 | $94,050 | $518,900 | $583,750 |
| 2025 | $48,350 | $96,700 | $533,400 | $600,050 |
| 2026 | $49,450 | $98,900 | $545,500 | $613,700 |
| 2027 | not announced | not announced | not announced | not announced |
Staying inside the 0% bracket takes planning, not luck.
Harvesting gains at 0% in a low-income year is a strategy, not an accident. The matching service below introduces you to advisers who pay to meet you.
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The bracket is stacked on ordinary income
These thresholds are measured against taxable income, not just the gain itself: your ordinary income fills the bracket first, and only the portion of your long-term gains that lands above a threshold is taxed at the next rate up. A retiree harvesting gains in a low-income year can realistically stay inside the 0% band even with a meaningful gain, which is the single most common reason this figure matters for year-end planning.
Sources
The capital gains bracket amounts on this page were checked against the IRS revenue procedure for each year, 2022 through 2026, and 26 U.S.C. §1(j)(5) on September 29, 2026.
2026 figures: IRS Revenue Procedure 2025-32, cross-confirmed via Kiplinger and CNBC tax-season reporting, read 2026-09-04. Statute: 26 U.S.C. §1(j)(5), read at law.cornell.edu on 2026-09-04. Historical trend: IRS Revenue Procedures 2021-45 (2022), 2022-38 (2023), 2023-34 (2024) and 2024-40 (2025), read at irs.gov on 2026-09-29. No official 2027 figure had been announced as of this date.
This page is updated the day the official figure is announced, and any projection above will be struck through rather than deleted, so the record of what was projected vs. what actually happened stays visible. See the 2027 numbers hub for every figure this program tracks, projected vs. official. General information, not tax or legal advice.
Related 2027 figures: Social Security Wage Base 2027.
Where long-term capital gain distributions show up on Form 1099-DIV: Boxes 2a to 2f.