Capital Gains Tax Calculator
Calculate your capital gains tax on stocks, real estate, or crypto. See short-term vs long-term rates, the 3.8% NIIT surcharge, primary residence exclusion, and net proceeds after tax.
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Short-Term vs Long-Term Capital Gains: The Tax Difference
The IRS draws a hard line at one year. Hold an asset for more than 12 months and you qualify for preferential long-term rates. Sell earlier and the gain is taxed as ordinary income — potentially at rates twice as high as long-term rates.
2026 Long-Term Capital Gains Tax Rates
| Rate | Single | Married Filing Jointly | Head of Household |
|---|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 | Up to $66,200 |
| 15% | $49,450 – $545,500 | $98,900 – $613,700 | $66,200 – $579,600 |
| 20% | Over $545,500 | Over $613,700 | Over $579,600 |
Thresholds are taxable income, from IRS Rev. Proc. 2025-32 §4.03. Plus 3.8% NIIT if MAGI exceeds $200,000 single / $250,000 married.
The Depreciation Recapture Trap
If you sell a rental property, any depreciation you claimed during ownership is subject to “depreciation recapture” — taxed at a maximum 25% rate, regardless of your bracket. Example: You bought a rental for $300,000 (land excluded), depreciated $50,000 over 10 years, and sold for $400,000. Your gain calculation: $400k sale price minus $250k adjusted basis (cost minus depreciation) = $150,000 gain. But $50,000 of that is taxed as recapture (max 25%), and only $100,000 qualifies for long-term capital gains rates.
Tax-Loss Harvesting: Turning Losses Into Tax Savings
If you hold positions that are down, selling them to realize losses offsets your capital gains. You can then immediately buy a similar (but not identical — wash sale rule) investment to maintain your market exposure. This strategy is most powerful in taxable brokerage accounts and near year-end. Keep track of your cost basis for every position — tax software can’t help you if you don’t have the records.
For rental property income analysis, pair this with our Rental Property Calculator.
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