2026 capital gain tax rate tables
Use these capital gain tax rate references to verify the data that powers Gain Tax Calculator. Always confirm against official IRS and state publications before filing.
Federal long-term capital gains brackets
| Filing status | 0% up to | 15% up to | 20% over |
|---|---|---|---|
| single | $49,450 | $545,500 | $545,500 |
| married joint | $98,900 | $613,700 | $613,700 |
| married separate | $49,450 | $306,850 | $306,850 |
| head of household | $66,200 | $579,600 | $579,600 |
Highlighted state capital gains rates
| State | Rate | Notes |
|---|---|---|
| AL | 5.00% | Simplified top individual income-tax rate. |
| AK | 0.00% | No individual state income tax. |
| AZ | 2.50% | Flat individual income-tax rate. |
| CA | 13.30% | Top marginal rate including the 1% Mental Health Services Tax; lower brackets usually apply. |
| CO | 4.40% | Simplified flat individual income-tax rate. |
| CT | 6.99% | Top marginal individual income-tax rate. |
| DC | 10.75% | Top marginal individual income-tax rate. |
| FL | 0.00% | No individual state income tax. |
| GA | 4.99% | Flat individual income-tax rate for tax year 2026. |
| IL | 4.95% | Flat individual income-tax rate. |
| MA | 5.00% | Base rate only; a separate 4% surtax can apply above the indexed threshold. |
| MD | 6.25% | Top state rate; county income tax is not included. |
| NC | 3.99% | Flat individual income-tax rate for tax year 2026. |
| NJ | 10.75% | Top marginal gross-income-tax rate. |
| NY | 10.90% | Top marginal state rate; New York City and Yonkers taxes are not included. |
| OH | 2.75% | Rate on nonbusiness taxable income above the state threshold; local taxes are not included. |
| OR | 9.90% | Top marginal individual income-tax rate. |
| PA | 3.07% | Flat individual income-tax rate. |
| TX | 0.00% | No individual state income tax. |
| WA | 7.00% | Simplified first-tier rate for taxable Washington long-term gains; a 9.9% tier applies above $1M after exclusions. |
Federal source: IRS Rev. Proc. 2025-32, sections 4.01 and 4.03. State assumptions: Selected official state revenue/tax authorities, reviewed July 2026. Rates are simplified estimates, not complete state returns. (data year 2026).
State results are rough estimates using a selected headline rate applied to net gain. They do not model brackets, deductions, local taxes, residency allocation, exemptions, surcharges, or every asset-specific rule. NIIT, depreciation recapture rates, and alternative minimum tax are not included in the core federal estimate. Verify your facts with official agencies or a qualified professional before filing.