Official 2027 figures confirmed. Checked November 12, 2026. Read the primary source. Tax-year amounts apply to 2027, not 2026 returns filed during 2027.
Gains sit on top of ordinary taxable income
The table uses total taxable income, not only the size of your gain. NIIT instead uses its own MAGI test. Qualified dividends also consume preferential-rate space. Special-rate gains need their own worksheet treatment.
$38,400Remaining 0% space
$51,050 − $38,400 = $12,650Rest of $30,000 gain
$17,350 × 15% = $2,602.50
Before applicable NIIT, state tax and other adjustments. If ordinary taxable income already reaches the 0% ceiling, there is no remaining 0% space. NIIT is 3.8% of the smaller of net investment income or MAGI over the applicable threshold, not automatically 3.8% of every gain.
2027 Long-Term Capital Gains Brackets (Confirmed)
| Tax Rate | Single Filers | Married Filing Jointly / Qualifying Surviving Spouse | Head of Household | Married Filing Separately |
|---|---|---|---|---|
| 0% | Not over $51,050 | Not over $102,100 | Not over $68,350 | Not over $51,050 |
| 15% | Over $51,050 through $563,200 | Over $102,100 through $633,600 | Over $68,350 through $598,400 | Over $51,050 through $316,800 |
| 20% | Over $563,200 | Over $633,600 | Over $598,400 | Over $316,800 |
Net Investment Income Tax (NIIT) — Fixed by Statute
The 3.8% NIIT applies under IRC § 1411 to the lesser of net investment income or Modified AGI exceeding statutory thresholds:
| Filing Status | Statutory MAGI Threshold | Effective Top LTCG Rate |
|---|---|---|
| Single / Head of Household | $200,000 | 23.8% (20% LTCG + 3.8% NIIT) |
| Married Filing Jointly | $250,000 | 23.8% (20% LTCG + 3.8% NIIT) |
| Married Filing Separately | $125,000 | 23.8% (20% LTCG + 3.8% NIIT) |
Special Capital Gains Tax Rates
| Asset Type | Maximum Rate | Statutory Provisions |
|---|---|---|
| Collectibles (Art, Coins, Metals) | 28% | IRC § 1(h)(4) cap (or ordinary rate if lower) |
| Unrecaptured § 1250 Gain (Real Estate Depreciation) | 25% | Maximum rate for qualifying unrecaptured section 1250 gain; not a flat tax on every property gain |
| Qualified Small Business Stock (QSBS § 1202) | 0% – 28% | Eligibility, acquisition date and holding period control; see the QSBS FAQ |
Compare capital-gains scenarios and holding periods. The calculator offers 2025 and 2026 tax years; its results do not apply the official 2027 brackets on this page.
Open Calculator (2025–2026) →What Changed From 2026: Side-by-Side Summary
The table below summarizes final 2027 capital gains income thresholds compared with confirmed 2026 levels under IRS Rev. Proc. 2025-32 § 4.03.
| Rate / Filing Status | 2026 Confirmed | 2027 Confirmed | Change |
|---|---|---|---|
| 0% Max Threshold (Single) | $49,450 | $51,050 | ↑ +$1,600 (+3.2%) |
| 0% Max Threshold (MFJ) | $98,900 | $102,100 | ↑ +$3,200 (+3.2%) |
| 15% Max Threshold (Single) | $545,500 | $563,200 | ↑ +$17,700 (+3.2%) |
| 15% Max Threshold (MFJ) | $613,700 | $633,600 | ↑ +$19,900 (+3.2%) |
| NIIT Single / MFJ | $200,000 / $250,000 | $200,000 / $250,000 | Fixed by statute |
2026 vs 2027 Capital Gains Bracket Thresholds
| Metric | 2026 | 2027 Confirmed |
|---|---|---|
| 0% Ceiling (Single) | $49,450 | $51,050 |
| 0% Ceiling (MFJ) | $98,900 | $102,100 |
| 15% Ceiling (Single) | $545,500 | $563,200 |
| 15% Ceiling (MFJ) | $613,700 | $633,600 |
Worked Example: Income Stacking for a Single Filer
Consider Alex, a single filer in 2027 with $55,000 W-2 salary and a $30,000 long-term capital gain on stock held for 3 years:
- Determine Taxable Ordinary Income: Gross Salary ($55,000) − Official Standard Deduction ($16,600) =
$38,400 Taxable Ordinary Income. - Stack Long-Term Capital Gain: Total Taxable Income =
$38,400 + $30,000 = $68,400. - Portion in 0% Capital Gains Bracket: The 0% bracket ceiling for Single filers is $51,050. The room remaining in the 0% bracket is
$51,050 − $38,400 = $12,650.
$12,650 × 0% = $0.00 tax. - Portion in 15% Capital Gains Bracket: The remaining gain falls into the 15% bracket:
$30,000 − $12,650 = $17,350.
$17,350 × 15% = $2,602.50 tax. - NIIT Check: Alex's total MAGI ($85,000) is well below the $200,000 NIIT threshold, so
$0 NIITapplies.
Result: Alex pays just $2,602.50 on a $30,000 capital gain (an effective capital gains tax rate of only 8.7%), saving $2,635.00 compared with the same gain taxed as short-term income. Under the official single ordinary-income brackets, that short-term gain would add $13,625 × 12% + $16,375 × 22% = $5,237.50 of federal tax; $5,237.50 − $2,602.50 = $2,635.00. This comparison excludes state taxes and assumes no other income, adjustments, or deductions.
Who This Affects — and Who It Doesn't
- Taxable Account Investors: Stock, bond, ETF, and crypto sales in non-retirement accounts.
- Retirees in 0% Bracket: May realize gains at 0% within the unused portion of the $102,100 MFJ taxable-income ceiling, after ordinary income and qualified dividends.
- Real Estate Investors: Unrecaptured section 1250 gain can face a maximum 25% rate; other recapture rules may apply. Remaining eligible long-term gains can fall in the 0%, 15% or 20% brackets.
- High Earners ($200k+ Single / $250k+ MFJ): May owe the 3.8% NIIT on the lesser of net investment income or MAGI above the applicable threshold.
- 401(k), IRA & Roth IRA Accounts: Realized trades within tax-advantaged accounts incur no capital gains tax.
- Primary Homeowners (under § 121 limit): Up to $250k (Single) / $500k (MFJ) may be excluded when ownership, use, and other § 121 requirements are met; depreciation and nonqualified use can reduce the exclusion.
- Charitable Stock Gifting: A completed gift of eligible appreciated stock to a qualified charity before a sale can avoid the donor’s recognition of that gain. Assignment-of-income, deduction and other rules still apply.
- Unrealized Holdings: Assets held without selling generate no taxable capital gains event.
Capital Gains Tax Planning Strategies for 2027
1. Tax-Gain Harvesting in the 0% Bracket: If your income drops in 2027 (e.g., career transition or early retirement), subtract taxable ordinary income, qualified dividends, and other gains from the 0% bracket ceiling ($102,100 MFJ / $51,050 Single) to find available room. Realize gains within that room and repurchase if appropriate; wash-sale rules apply to losses. A 0% federal gain still raises AGI and may affect Social Security taxation, health-insurance credits, or state tax.
2. Year-End Tax-Loss Harvesting: Match capital losses against realized gains to eliminate tax liability, and deduct up to $3,000 ($1,500 if married filing separately) of excess net losses against ordinary income, carrying the remainder forward.
3. Section 121 Primary Residence Strategy: Ensure you satisfy the 2-out-of-5-year ownership and use tests before closing on a home sale to capture the $250,000 (single) or $500,000 (joint) capital gains tax exclusion.
Source: IRS Rev. Proc. 2026-35 section 3.03 confirms 2027 capital-gains thresholds. Statutory 0%, 15% and 20% rates are unchanged; NIIT uses separate MAGI thresholds. See Publication 523 for home sales, IRC section 1202 for QSBS acquisition-date rules, Publication 526 for charitable gifts, and Washington DOR for that state’s separate capital-gains tax.
Frequently Asked Questions
What are the official 2027 long-term capital gains rates and thresholds?
The statutory rates are 0%, 15% and 20%. In 2027 the 0% ceiling is $51,050 for Single and Married Filing Separately, $102,100 jointly, and $68,350 for Head of Household. These are total taxable-income ceilings, not an additional allowance for gains on top of salary. IRS Rev. Proc. 2026-35 provides the final thresholds.
What is the Net Investment Income Tax (NIIT) in 2027?
The NIIT is a 3.8% surtax on investment income (capital gains, dividends, interest, rental income) for taxpayers with Modified AGI exceeding $200,000 for Single/HOH or $250,000 for Married Filing Jointly. These thresholds are not indexed for inflation.
What is the top federal rate on ordinary long-term investment gains in 2027?
For high-income filers subject to both the top 20% long-term capital gains rate and the 3.8% NIIT surtax, the combined rate on ordinary long-term investment gains is 23.8%. Special categories can be higher: collectibles have a 28% maximum rate before any applicable NIIT, and unrecaptured § 1250 gain has a 25% maximum before NIIT.
How are short-term capital gains taxed in 2027?
Assets held for one year or less are classified as short-term capital gains and are taxed at ordinary income tax rates ranging from 10% to 37%.
What is the capital gains tax rate on collectibles in 2027?
Long-term gains on collectibles (art, antiques, coins, precious metals) are taxed at a maximum statutory rate of 28% (or your ordinary income rate, whichever is lower).
What is unrecaptured Section 1250 depreciation recapture tax?
When depreciable real estate (such as rental property) is sold at a gain, the cumulative depreciation claimed is recaptured and taxed at a maximum statutory rate of 25%.
How does tax-loss harvesting work in 2027?
Capital losses first offset capital gains dollar-for-dollar. If net losses exceed net gains, you can deduct up to $3,000 ($1,500 for MFS) against ordinary income, with excess losses carried forward indefinitely.
What is the primary home sale exclusion under Section 121?
Under IRC § 121, homeowners can exclude up to $250,000 (single) or $500,000 (married filing jointly) of capital gain on the sale of a primary residence if the ownership and use tests are met for 2 of the prior 5 years. Generally, the exclusion cannot have been used for another sale in the prior 2 years. For the full joint exclusion, both spouses must meet the use test and at least one must meet ownership. Depreciation and nonqualified use can limit excluded gain; special exceptions can permit a partial exclusion.
How do qualified dividends compare to long-term capital gains?
Qualified dividends receive the exact same preferential 0%, 15%, and 20% federal tax rates (plus 3.8% NIIT where applicable) as long-term capital gains.
What is the wash-sale rule under IRC § 1091?
The wash-sale rule disallows a tax deduction for a loss on the sale of stock or securities if you acquire substantially identical stock or securities within a 61-day window (30 days before to 30 days after the sale date).
How does income stacking work for capital gains brackets?
Ordinary income fills lower tax brackets first. Long-term capital gains are stacked on top of taxable ordinary income to determine which capital gains rate (0%, 15%, or 20%) applies.
How does Qualified Small Business Stock (QSBS § 1202) work?
Acquisition date matters. Qualifying stock acquired after September 27, 2010 and on or before July 4, 2025 generally needs more than 5 years of holding for a 100% exclusion, subject to the greater of the remaining $10 million per-issuer dollar limit or 10 times basis. Older stock can have smaller exclusion percentages. Stock acquired after July 4, 2025 has new 3-, 4-, and 5-year tiers and a $15 million dollar-limit base indexed after 2026; it cannot reach the new 3-year holding period during 2027. Original-issue, business, asset, and other eligibility requirements still apply.
Do inherited assets receive a step-up in basis for capital gains?
Inherited capital assets generally receive a basis equal to fair market value at death under IRC § 1014, or an applicable alternate valuation. This can be a step-up or a step-down. Exceptions include income in respect of a decedent, such as taxable inherited retirement-account distributions, and certain property gifted back within one year.
Do state taxes apply to capital gains in 2027?
State treatment varies. Texas, Florida, and Nevada do not impose a state individual income tax. Washington separately taxes certain long-term capital gains despite having no broad individual income tax in 2027: its current tiered capital-gains rates are 7%, rising to 9.9% on taxable Washington gains above $1 million. Deductions, asset exemptions, and allocation rules apply; verify the state rules for the sale year.
When were the official 2027 capital gains brackets published?
The IRS published the final 2027 capital-gains thresholds on November 5, 2026, in Revenue Procedure 2026-35. The thresholds apply to taxable income, including gains stacked above ordinary income.
Can donating appreciated stock eliminate capital gains tax?
Donating appreciated stock directly instead of selling it generally avoids recognizing the gain. Long-term stock given to an eligible public charity can qualify for a fair-market-value itemized deduction, subject to AGI limits, substantiation, and the 0.5%-of-AGI itemized charitable deduction floor effective from 2026. Private-foundation and short-term-property rules differ. The separate nonitemizer charitable deduction applies to qualifying cash gifts, not stock.
Compare capital-gains scenarios and holding periods. The calculator offers 2025 and 2026 tax years; its results do not apply the official 2027 brackets on this page.
Launch Calculator (2025–2026) →Explore All 2027 Reference Hubs
How this page is reviewed
See methodology, assumptions & sources
| Risk tier | High YMYL |
|---|---|
| Author | Calculover Editorial Team Finance and legal education |
| Editorial owner | Calculover Tax & Payroll Desk Tax and wage methodology owner |
| Reviewer | Calculover Editorial Review High-risk source and limitation review |
| Status | Confirmed |
| Source as of | 2026-11-12 |
| Last reviewed | 2026-11-12 |
| Last verified | 2026-11-12 |
| Next review date | 2027-01-04 |
| Expected release | Final 2027 annual figures published. |
| Projection method | Final 2027 core figures come from the cited IRS or SSA release. Prior-year comparisons remain labeled; no uniform inflation multiplier is used. Any retirement or Medicare scenario is identified separately. |
| Data effective date | 2027-01-01 |
Methodology
Final 2027 core figures come from the cited IRS or SSA release. Prior-year comparisons remain labeled; no uniform inflation multiplier is used. Any retirement or Medicare scenario is identified separately.
Assumptions
- This is a reference article with fixed worked examples. Assumptions are stated beside each example; the page does not collect or verify personal financial inputs.
- Agency estimates and editorial scenarios are labeled separately from confirmed rules and must not be treated as final 2027 filing amounts.
- Linked calculators may support a different tax year; their displayed year and assumptions control their results.
Limitations
- The examples do not determine an individual’s final liability, benefit, eligibility or optimal financial decision. State rules and personal circumstances may change the result.
- Check the current primary-source release and applicable year before making a contribution, filing a return, or changing benefits.
Sources
- Official 2027 tax adjustments - Rev. Proc. 2026-35, Internal Revenue Service
- 2026 federal tax baselines — Rev. Proc. 2025-32, Internal Revenue Service
- Capital gains and losses, Internal Revenue Service
- Washington capital-gains tax tiers, Washington Department of Revenue
Professional guidance: 2027 Capital Gains Tax Rates (Confirmed) is for tax education and planning only and is not tax, legal, accounting, or filing advice. Verify current rules with the relevant tax authority or a qualified tax professional.