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Capital Gains Tax Calculator (2026 0%, 15% and 20% Breakpoints)

What does this come to under the current IRS rules?

Long-term gain stacked on ordinary income to split it across the 0, 15 and 20 percent rates for the filing status.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Total federal income tax
$29,924
Tax on ordinary income plus the gain
Ordinary taxable income
$150,000
Tax on ordinary income
$22,424
Drawn to one scale
Ordinary taxable income$150,000
Tax on ordinary income$22,424
Gain taxed at 0%$0
Gain taxed at 15%$50,000
Gain taxed at 20%$0
Tax on the gain$7,500
All results
MeasureResult
Ordinary taxable income$150,000
Tax on ordinary income$22,424
Gain taxed at 0%$0
Gain taxed at 15%$50,000
Gain taxed at 20%$0
Tax on the gain$7,500
Total federal income tax$29,924
Effective rate on the gain15.00%
How this was worked out
Work shownrecomputed as you type
Ordinary income = taxable income - gain
Gain below the 0% breakpoint is taxed at 0%, up to the 15% breakpoint at 15%, above it at 20%
The gain is stacked on top of ordinary income

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Ordinary income = taxable income - gain
  • Gain below the 0% breakpoint is taxed at 0%, up to the 15% breakpoint at 15%, above it at 20%
  • The gain is stacked on top of ordinary income

How it works

Tax year: 2026.

Net long-term gain sits on top of ordinary taxable income. The part of the stack up to the 0 percent breakpoint is taxed at 0, the part up to the 15 percent breakpoint at 15 percent, and the rest at 20 percent. The 2026 breakpoints for the top of the 0 and 15 percent rates are $98,900 and $613,700 (joint), $66,200 and $579,600 (head of household), $49,450 and $545,500 (single) and $49,450 and $306,850 (separate).

Enter taxable income including the gain. Short-term gains are taxed as ordinary income, so leave them in taxable income and out of the gain box. Unrecaptured section 1250 gain, collectibles gain and the NIIT are handled elsewhere.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

How long must I hold an asset for long-term treatment?

More than one year.

What are the 2026 breakpoints?

Taxable income at or below $49,450 single ($98,900 joint) is in the 0 percent rate; the 20 percent rate starts above $545,500 single ($613,700 joint).

Is state tax included?

No. Only federal income tax is computed.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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