Capital Gains Tax Calculator
Asset Details
$
$
Your Tax Profile
Assets held >12 months qualify for lower long-term rates
$
Quick Examples
IRS Rev Proc 2025-32 • Pub 550 • State revenue depts
$30,000
Total Capital Gain
Sale price minus cost basis
$0
Federal Tax
Long-term: 0% bracket
$0
State + NIIT
State + 3.8% surtax
$50,000
Net Proceeds
Effective rate: 0.0%
Short-Term vs Long-Term
Short-Term (<1yr)
$0
0.0% effective rate
Long-Term (≥1yr)
$0
0.0% effective rate
You saved $0 by holding long-term
Tax Breakdown
Bracket Structure LTCG
Lower Income
$40k income
$0
0% LTCG bracket
Your Scenario
$80k income
$0
Current
Higher Income
$500k income
$0
20% LTCG + NIIT
💵 Gain Breakdown
$50,000
Cost basis: $20,000
⏱ Holding Benefit
$0
Saved by holding ≥1 year
🧾 Effective Rate
0.0%
Federal + NIIT + State combined
⚠️ NIIT Status
Not applicable
MAGI below $200k threshold
How Your Gain Is Taxed Long-term
Ordinary Income0% LTCG15% LTCG20% LTCG
Tax Breakdown
| Item | Amount | Rate |
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📚 Data Sources
- IRS Revenue Procedure 2025-32 — 2026 inflation-adjusted tax brackets
- IRS Publication 550 — Investment income and expenses
- IRS Topic 409 — Capital gains and losses
- IRS NIIT — Net Investment Income Tax (3.8% surtax)