US Capital Gains Tax Calculator
Calculate federal capital gains tax on stocks, mutual funds, real estate, and crypto — short-term vs long-term. Free, no sign-up, results update as you type.
Transaction
Capital Gains Tax
Tax Owed
$2,250
Long-term @ 15%
Gain
$15,000
Type
Long-term
Net Proceeds
$22,750
For estimation only. Not professional financial, tax, or legal advice. Consult a qualified advisor before making decisions. Full disclaimer.
Short-term vs long-term
Held ≤ 1 year = short-term capital gain, taxed at your ordinary income rate (10-37% federal). Held > 1 year = long-term, taxed at the much lower LTCG rates: 0%, 15%, or 20% depending on total income. See IRS Topic No. 409 Capital Gains and Losses.
2026 LTCG brackets (projected)
- 0% — single ≤ $48,350 / MFJ ≤ $96,700
- 15% — single $48,351 – $533,400 / MFJ $96,701 – $600,050
- 20% — above those thresholds
High earners (above $200k single / $250k MFJ MAGI) also owe an additional 3.8% Net Investment Income Tax.
Tax-loss harvesting
Losses can offset gains dollar-for-dollar. Up to $3,000 of net capital loss per year can offset ordinary income. Excess carries forward indefinitely. Watch for the wash-sale rule (can\'t rebuy the same security within 30 days).
Common questions about Capital Gains
How are US capital gains taxed?+
Short-term gains (≤1 year) are taxed at your ordinary income rate (10-37%). Long-term gains (>1 year) enjoy preferential rates: 0% if taxable income is below ~$48k single / ~$97k MFJ, 15% for most taxpayers, 20% at the top bracket.
What is the Net Investment Income Tax?+
An additional 3.8% tax on investment income for high earners (above $200k single / $250k MFJ MAGI). Applies to capital gains, dividends, interest, rental income.
Can I offset capital losses against gains?+
Yes. Short-term losses first offset short-term gains; long-term losses offset long-term gains; any remaining net loss can offset the other category, then up to $3,000 per year against ordinary income ($1,500 MFS). Excess losses carry forward indefinitely to future years. Tax-loss harvesting: strategically sell losers in December to offset realized gains, while staying invested via similar (not identical — wash-sale rule) replacement securities.
What is the Section 121 home sale exclusion?+
If you've owned and lived in your primary residence for 2 of the last 5 years, you can exclude up to $250,000 of capital gain ($500,000 MFJ) from federal tax. Available once every 2 years per taxpayer. Gains above the exclusion are taxed at long-term rates. State tax may still apply (e.g., CA taxes the gain). Record improvements (renovations, additions) — they increase your cost basis and reduce the taxable gain above the exclusion.
How are crypto capital gains taxed?+
Same as stocks: short-term (held ≤1 year) at ordinary rates, long-term (>1 year) at 0%/15%/20%. Every sale, trade, or purchase with crypto is a taxable event — crypto-to-crypto swaps count too. Mining rewards and staking rewards are ordinary income at fair market value on receipt, then subject to capital gains on future sale. Starting 2026, the IRS requires Form 1099-DA from exchanges. Maintain meticulous records; software like CoinTracker, Koinly, CoinLedger helps.
What is a qualified dividend and how is it taxed?+
Qualified dividends are taxed at LTCG rates (0%/15%/20%) instead of ordinary income rates (10%-37%). Requirements: paid by US corporation or qualified foreign, held for 60+ days during the 121-day period around ex-dividend date. Most US stock dividends qualify; REIT dividends, MLP distributions, and employee stock option dividends typically don't. For high-bracket investors, qualified dividends save 5-17 percentage points vs ordinary income rates — significant on dividend portfolios.