Capital Gains Tax Estimator 2026
Long-term gains stack on top of ordinary income: 0%, 15% or 20% in 2026. Enter ordinary income, gains and filing status to see the stack and the 3.8% NIIT line.
Last updated: October 27, 2026
Federal estimate only; basis, losses, exclusions, credits, AMT and state tax are not calculated.
Long-term gain stack
| Tier | Amount | Rate | Tax |
|---|---|---|---|
| 0% | $15,000.00 | 0% | $0.00 |
| 15% | $0.00 | 15% | $0.00 |
| 20% | $0.00 | 20% | $0.00 |
FAQ
What is the 0% capital-gain band?
It is the amount of long-term gains that fits below the filing-status threshold after ordinary income fills the stack.
What counts as short-term?
A gain held one year or less is treated as ordinary income in this estimate.
What is NIIT?
A 3.8% tax may apply to the lesser of net investment income or MAGI over the statutory filing-status threshold.
Does this calculate basis?
No. Enter the taxable gain amount after your basis and adjustments are known.
Are qualified dividends included?
They share the long-term capital-gain stack in this simplified federal estimate.
Why can my return differ?
Losses, exclusions, credits, AMT, state tax and other return facts are outside this estimate.
Methodology
Ordinary income plus short-term gains use the 2026 ordinary rate tables. Long-term gains and qualified dividends stack above that amount and fill the 0%, 15% and 20% thresholds in order. Rev. Proc. 2025-32 §4.03 states: “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: Married Individuals Filing Joint Returns and Surviving Spouse $98,900 / $613,700; Married Individuals Filing Separate Returns $49,450 / $306,850; Heads of Household $66,200 / $579,600; All Other Individuals $49,450 / $545,500.” Amount above the 15% threshold is modeled at 20% under §1(h). NIIT is 3.8% under IRC §1411 on the lesser of net investment income or MAGI above $200,000 Single/HoH, $250,000 MFJ, or $125,000 MFS. This federal estimate excludes basis, loss harvesting, credits, AMT, state taxes and special exclusions.
Sources: IRS Rev. Proc. 2025-32 §4.03; IRC §§1(h), 1411; IRS NIIT Q&A (the NIIT $0.38 twin requires $10 of threshold excess; $1 excess mathematically rounds to $0.04) — accessed October 2026Last updated: October 27, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center