Tax BracketsLong-term capital gains thresholds, 2026 and 2027
The IRS revenue procedures give two numbers for each filing status: the maximum amount of taxable income at which long-term gains are taxed at 0%, and the maximum at which they are taxed at 15%. Above the second amount the rate is 20% (section 1(h)). The thresholds are amounts of taxable income, not of gains alone.
| Filing status | 2026: 0% up to | 2026: 15% up to | 2027: 0% up to | 2027: 15% up to |
|---|---|---|---|---|
| Single | $49,450 | $545,500 | $51,050 | $563,200 |
| Married filing jointly | $98,900 | $613,700 | $102,100 | $633,600 |
| Married filing separately | $49,450 | $306,850 | $51,050 | $316,800 |
| Head of household | $66,200 | $579,600 | $68,350 | $598,400 |
Reading it
- A single filer in 2026 pays 0% on long-term gains while total taxable income (including the gain) stays at or under $49,450.
- Between $49,450 and $545,500 the rate on the gain is 15%, and above that 20%.
- These are separate from the ordinary income brackets, and the net investment income tax is not covered here.
Sources
- Tax year 2027: Internal Revenue Service, Revenue Procedure 2026-35, released 5 November 2026 (irs.gov): rate schedules (section 3.01), maximum capital gains rate amounts (3.03), alternative minimum tax (3.11) and standard deduction (3.15).
- Tax year 2026: Internal Revenue Service, Revenue Procedure 2025-32 (irs.gov) and the IRS news release on the 2026 inflation adjustments (irs.gov).
- Both PDFs were downloaded and read on 13 November 2026. Every table was checked: the cumulative tax of each bracket in the official table equals the tax computed from the lower brackets, to the cent.
Figures from the IRS revenue procedures read on 13 November 2026. The tax year 2027 figures were released on 5 November 2026 and the revenue procedure itself says later legislation may change them. This site is independent, not connected with the IRS, and gives arithmetic, not tax advice.