Stock Sale Capital Gains Tax Estimator

Assets held under 1 year are short-term, taxed as ordinary income (up to 37%). Held over 1 year, they qualify for long-term rates: 0%, 15%, or 20% depending on income.

Single filers: 0% up to $48,350, 15% from $48,350-$533,400, 20% above $533,400. Married filing jointly: 0% up to $96,700, 15% to $600,050, 20% above.

An additional 3.8% tax on investment income for high earners (single MAGI >$200K, married >$250K). This stacks on top of capital gains tax - effective rate can hit 23.8% for top earners.

Hold over 1 year for long-term rates, harvest losses to offset gains (up to $3,000/year against ordinary income), use tax-advantaged accounts, or donate appreciated stock to charity to avoid capital gains entirely.

Short-term capital gains (assets held one year or less) are taxed as ordinary income, meaning rates of 10% to 37% depending on your bracket. Long-term capital gains use lower preferred rates. For 2026, the 0% rate applies to single filers with taxable income up to roughly $49,000 and married filers up to $98,000. The 15% rate covers most middle- and upper-middle-income filers. The 20% rate kicks in for single filers above approximately $550,000 and married filers above $620,000.

You must hold the asset for more than one year, meaning at least one year and one day from the purchase date. This rule applies to stocks, bonds, mutual funds, ETFs, real estate (other than your primary home exclusion), and cryptocurrency. Selling on exactly the one-year anniversary still counts as short-term. Inherited assets receive a stepped-up basis and are automatically treated as long-term regardless of the deceased's holding period.

Most homeowners owe nothing. The IRS allows a $250,000 exclusion for single filers and $500,000 for married filing jointly on gains from selling a primary residence, as long as you owned and lived in the home for at least two of the five years before the sale. If your gain exceeds the exclusion, only the amount above the threshold is taxable at long-term capital gains rates. Partial exclusions apply in certain hardship situations such as a job relocation or divorce.

The net investment income tax is an additional 3.8% surtax that applies to investment income for higher earners. It hits single filers with modified AGI above $200,000 and married filers above $250,000. Investment income subject to NIIT includes capital gains, dividends, interest, rental income, and passive business income. NIIT stacks on top of ordinary or capital gains rates, so top earners can face an effective long-term capital gains rate of 23.8% (20% plus 3.8%) at the federal level.