2025 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 | $47,025 | $518,900 | $518,900 |
| married joint | $94,050 | $583,750 | $583,750 |
| married separate | $47,025 | $291,850 | $291,850 |
| head of household | $63,000 | $551,350 | $551,350 |
Highlighted state capital gains rates
| State | Rate | Notes |
|---|---|---|
| AL | 5.00% | Aligned with state income tax rate. |
| AZ | 4.54% | — |
| CA | 13.30% | Top marginal rate; no preferential treatment for capital gains. |
| CO | 4.40% | — |
| CT | 6.99% | — |
| DC | 10.75% | Top marginal rate for high-income filers. |
| FL | 0.00% | — |
| GA | 5.75% | — |
| IL | 4.95% | — |
| MA | 5.00% | 4% surtax applies to taxable income over $1M. |
| MD | 5.75% | — |
| NC | 4.75% | — |
| NJ | 10.75% | Regular gross income tax rates apply. |
| NY | 8.82% | — |
| OH | 3.67% | — |
| OR | 9.90% | — |
| PA | 3.07% | — |
| TX | 0.00% | — |
| WA | 7.00% | Applies to certain long-term capital gains over $250,000; exemptions exist. |
Sources: IRS Publication 17 (2025 projections); Rev. Proc. 2024-23 for inflation adjustments; State Departments of Revenue (accessed Feb 2025); Washington ESSB 5096 guidance.. Verify rates and thresholds prior to filing.