The long-term capital gains tax rates for the 2026 tax year will remain at 0%, 15%, and 20%, unchanged from prior years, though the income thresholds for each bracket have been adjusted for inflation, according to the IRS and multiple tax authorities.
For single filers in 2026, the 0% rate applies to taxable income up to $49,450, the 15% rate kicks in from $49,451 to $545,500, and the highest 20% rate applies to income above $545,500, according to the Tax Foundation and Fidelity. Married couples filing jointly will qualify for the 0% rate with income up to $98,900, the 15% rate from $98,901 to $613,700, and the 20% rate for income above $613,700.
The brackets expand each year to account for inflation, which means more of a taxpayer’s investment gains may fall into the lower-taxed 15% bracket in 2026 compared to 2025. According to Kiplinger, the 20% rate threshold increased by more than $13,600 for married couples filing jointly, from $600,050 in 2025 to $613,700 in 2026.
Long-term capital gains apply to investments held for more than one year. Short-term capital gains—on assets sold within a year—are taxed at ordinary income rates, which range from 10% to 37%. The distinction matters significantly for investors planning sales, since long-term gains receive preferential tax treatment.
The 0%, 15%, and 20% rate structure has been in place since the Tax Cuts and Jobs Act (TCJA) of 2017. The One Big Beautiful Bill (OBBB), enacted in 2024, extended and expanded these rates for 2026, according to the IRS and TLD Law. High-income earners may also face an additional 3.8% Net Investment Income Tax on capital gains if their modified adjusted gross income exceeds $200,000 for single filers or $250,000 for married couples filing jointly.
Sources
- Kiplinger — confirmed 2026 capital gains tax rates remain 0%, 15%, 20% with adjusted income thresholds
- Fidelity — provided 2026 capital gains tax brackets by filing status
- Tax Foundation — detailed 2026 long-term capital gains tax brackets and inflation adjustments
- Doeren Mayhew — confirmed IRS release of 2026 cost-of-living adjustments for capital gains brackets
- TLD Law — explained One Big Beautiful Bill Act impact on 2026 capital gains rates
- Sachetta — verified 2026 federal long-term capital gains rate structure
