Capital Gains Harvesting Room: the 2026 capital gains bands
2026 law · reviewed September 4, 2026
| Rate | Single, taxable income | Married filing jointly, taxable income |
|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 |
| 15% | $49,450 to $545,500 | $98,900 to $613,700 |
| 20% | Above $545,500 | Above $613,700 |
| Net investment income tax, 3.8% | MAGI above $200,000 | MAGI above $250,000 |
Long-term capital gain rate bands for 2026 by taxable income, single and married filing jointly, with the net investment income tax thresholds (Rev. Proc. 2025-32; § 1(h); § 1411).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.