Capital Gains Tax Calculator 2026
Estimate your US capital gains tax for 2026 — federal rates, state tax, and the 3.8% NIIT surcharge — all calculated locally in your browser. Nothing leaves your device.
Net Proceeds After Tax
$22,325.00
Capital Gain
$14,500.00
Federal Tax
$2,175.00
State Tax
$0.00
NIIT (3.8%)
$0.00
Total Tax
$2,175.00
Effective Rate
15.00%
Assumptions & method▼
Federal: 2026 IRS brackets (Rev. Proc. 2025-32). Long-term rates (0/15/20%) applied. The gain stacks on top of your $75,000 ordinary income to determine the correct bracket. Federal rate on this gain: 15.00%.
NIIT: 3.8% surcharge threshold for Single is $200,000 (not inflation-adjusted). Your income + gain of $89,500.00 is below this threshold — no NIIT.
State (No state income tax): No state income tax.
Not included: Depreciation recapture, § 1250 unrecaptured gains, collectibles rates (28%), QSBS exclusions, AMT, installment sales, state-specific deductions, and credits. Always consult a qualified tax professional before making financial decisions.
Estimates only — not tax advice.
How It Works
Enter your asset details
Enter the original purchase price (cost basis), the sale price, and any selling costs like broker commissions. Costs reduce your taxable gain.
Choose your holding period
Select long-term (held > 1 year) for preferential 0/15/20% rates, or short-term (≤ 1 year) to be taxed at ordinary income bracket rates of 10%–37%.
Enter income and filing status
Your gain stacks on top of your other income. Enter your annual taxable income and filing status so the calculator applies the correct 2026 IRS bracket.
Get your full tax picture instantly
Federal tax, state tax, NIIT, total owed, net proceeds, and effective rate all update in real time as you type. Nothing leaves your browser.
How to Use the Capital Gains Tax Calculator
- Enter your purchase price — the original cost basis of the asset.
- Enter the sale price — the amount you sold or plan to sell it for.
- Optionally add selling costs (commissions, broker fees) — these reduce your taxable gain.
- Select holding period: long-term (over 1 year) or short-term (1 year or less).
- Enter your annual taxable income (before this gain) and your filing status.
- Optionally choose your state or enter a custom state rate.
- Results update instantly — no button to press.
Understanding the Results
| Result | What it means |
|---|---|
| Capital Gain | Sale price minus purchase price minus selling costs. This is the amount subject to tax. |
| Federal Tax | The federal capital gains tax owed based on your holding period, income, and 2026 IRS brackets. |
| State Tax | Estimated state-level tax on the gain using your selected state rate. |
| NIIT (3.8%) | Net Investment Income Tax — an additional 3.8% surcharge for high earners whose income exceeds the NIIT threshold. |
| Total Tax | Federal tax + state tax + NIIT — the full estimated tax bill on this gain. |
| Net Proceeds | Sale price minus selling costs minus total tax — what you actually keep. |
| Effective Rate | Total tax as a percentage of the capital gain — your blended overall rate. |
What Is Capital Gains Tax?
A capital gain is the profit you make when you sell a capital asset — such as stocks, bonds, real estate, or a business — for more than you paid for it. The IRS taxes this profit differently depending on how long you held the asset before selling.
Long-term capital gains (assets held more than one year) are taxed at preferential rates of 0%, 15%, or 20%. Short-term capital gains (assets held one year or less) are taxed as ordinary income at your marginal bracket rate, which can be as high as 37% in 2026.
2026 Long-Term Capital Gains Rates
Brackets from IRS Rev. Proc. 2025-32 — your gain stacks on top of your other taxable income:
| Rate | Single | Married Filing Jointly | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 0% | $0 – $49,450 | $0 – $98,900 | $0 – $66,200 | $0 – $49,450 |
| 15% | $49,451 – $545,500 | $98,901 – $613,700 | $66,201 – $579,600 | $49,451 – $306,850 |
| 20% | Above $545,500 | Above $613,700 | Above $579,600 | Above $306,850 |
2026 Short-Term (Ordinary Income) Rates
Short-term gains are taxed at your marginal ordinary income rate. 2026 brackets for single filers:
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 | $17,701 – $67,450 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 | $67,451 – $105,700 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 | $201,776 – $256,200 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 | $256,201 – $640,600 |
| 37% | Above $640,600 | Above $768,700 | Above $640,600 |
The Net Investment Income Tax (NIIT)
Higher-income taxpayers may owe an additional 3.8% NIIT on top of the standard capital gains rate. The surcharge applies to the lesser of your net investment income or the amount by which your Modified Adjusted Gross Income (MAGI) exceeds the threshold:
- $200,000 for Single and Head of Household filers
- $250,000 for Married Filing Jointly
- $125,000 for Married Filing Separately
These thresholds are not inflation-adjusted, so they remain the same each year. The calculator automatically adds NIIT when your income plus gain exceeds the relevant threshold.
Features
- 2026 tax rates: Federal brackets sourced from IRS Rev. Proc. 2025-32 (OBBBA/TCJA permanent structure).
- Your data stays private: All calculations run entirely in your browser — nothing is uploaded or stored on any server.
- No account required: Open the page and start calculating immediately.
- Real-time results: Federal tax, state tax, NIIT, and net proceeds update instantly as you type.
- All four filing statuses: Single, Married Filing Jointly, Married Filing Separately, and Head of Household — each with their own 2026 brackets.
- State tax support: 25+ state presets or enter a custom state rate.
- NIIT calculation: Automatically calculates the 3.8% surcharge when applicable.
- Capital loss awareness: If the gain is negative, the calculator flags the loss and notes the $3,000 ordinary income deduction limit.
Frequently Asked Questions
Is my financial data stored or shared?
No. All calculations run locally in your browser using JavaScript. The values you enter are never sent to or stored on any server.
What is the difference between short-term and long-term capital gains?
If you hold an asset for more than one year before selling, the profit is a long-term capital gain taxed at preferential rates (0%, 15%, or 20% in 2026). If you hold it for one year or less, it is a short-term capital gain taxed as ordinary income at rates up to 37%.
What are the 2026 long-term capital gains tax rates?
For 2026, long-term rates are 0% up to $49,450 (single) / $98,900 (MFJ) / $66,200 (HOH); 15% up to $545,500 / $613,700 / $579,600; and 20% above those amounts. Source: IRS Rev. Proc. 2025-32.
What is the Net Investment Income Tax (NIIT)?
The NIIT is an additional 3.8% tax on net investment income (including capital gains) for taxpayers whose MAGI exceeds $200,000 (single/HOH), $250,000 (MFJ), or $125,000 (MFS). These thresholds are not adjusted for inflation.
Do I owe state tax on capital gains?
It depends on your state. Seven states have no income tax (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Wyoming). Most other states tax capital gains as ordinary income at the state rate. California taxes them up to 13.3%. Use the state selector to include your state's rate.
How accurate is this calculator?
The calculator applies 2026 IRS federal brackets (Rev. Proc. 2025-32) and models the gain stacking on top of ordinary income. It is an estimate — it does not account for depreciation recapture, Section 1250 unrecaptured gains, collectibles rates, QSBS exclusions, or AMT. Always consult a qualified tax professional before making financial decisions.
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