📊 2026 Capital Gains Tax Rates
Per IRS Revenue Procedure 2025-32. Rates made permanent through 2030 by the One Big Beautiful Bill Act (signed July 4, 2025).
2026 Federal Long-Term Capital Gains Rates
Tax Year 2026 — IRS Revenue Procedure 2025-32
| Filing Status | 0% Rate | 15% Rate | 20% Rate |
|---|---|---|---|
| Single | $49,450 | $49,451 – $545,500 | Over $545,500 |
| Married Filing Jointly | $98,900 | $98,901 – $613,700 | Over $613,700 |
| Married Filing Separately | $49,450 | $49,451 – $306,850 | Over $306,850 |
| Head of Household | $66,200 | $66,201 – $579,600 | Over $579,600 |
Note: Thresholds apply to total taxable income; not just the capital gain. Ordinary income fills the bracket first; capital gains sit on top.
State Capital Gains Tax Rates
Most states tax capital gains as ordinary income at their top marginal rate. Rates shown are approximate 2025/2026 top rates. Always verify with a local CPA.
| State | Top LT CG Rate | Notes |
|---|---|---|
| Alabama | 5% | Top marginal rate |
| Alaska | 0% | No state income tax |
| Arizona | 2.5% | Flat rate |
| Arkansas | 4.4% | Top marginal rate |
| California | 13.3% | Top marginal rate |
| Colorado | 4.4% | Flat rate |
| Connecticut | 6.99% | Top marginal rate |
| Delaware | 6.6% | Top marginal rate |
| Florida | 0% | No state income tax |
| Georgia | 5.49% | Flat rate |
| Hawaii | 7.25% | Special LT CG rate; ordinary income rate is higher |
| Idaho | 5.8% | Top marginal rate |
| Illinois | 4.95% | Flat rate |
| Indiana | 3.05% | Flat rate |
| Iowa | 5.7% | Top marginal rate |
| Kansas | 5.7% | Top marginal rate |
| Kentucky | 4% | Flat rate |
| Louisiana | 3% | Top marginal rate |
| Maine | 7.15% | Top marginal rate |
| Maryland | 5.75% | Top marginal rate |
| Massachusetts | 5% | 8.3% for assets held under 1 year |
| Michigan | 4.25% | Flat rate |
| Minnesota | 9.85% | Top marginal rate |
| Mississippi | 4.7% | Top marginal rate |
| Missouri | 4.7% | Top marginal rate |
| Montana | 6.75% | Top marginal rate |
| Nebraska | 5.84% | Top marginal rate |
| Nevada | 0% | No state income tax |
| New Hampshire | 0% | No tax on capital gains |
| New Jersey | 10.75% | Top marginal rate |
| New Mexico | 5.9% | Top marginal rate |
| New York | 10.9% | Top marginal rate |
| North Carolina | 4.5% | Flat rate |
| North Dakota | 2.5% | Top marginal rate |
| Ohio | 3.5% | Top marginal rate |
| Oklahoma | 4.75% | Top marginal rate |
| Oregon | 9.9% | Top marginal rate |
| Pennsylvania | 3.07% | Flat rate |
| Rhode Island | 5.99% | Top marginal rate |
| South Carolina | 6.4% | Top marginal rate |
| South Dakota | 0% | No state income tax |
| Tennessee | 0% | No state income tax |
| Texas | 0% | No state income tax |
| Utah | 4.65% | Flat rate |
| Vermont | 8.75% | Top marginal rate |
| Virginia | 5.75% | Top marginal rate |
| Washington | 7% | 7% on LT gains over ~$270K threshold only |
| Washington D.C. | 10.75% | Top marginal rate |
| West Virginia | 5.12% | Top marginal rate |
| Wisconsin | 7.65% | Top marginal rate |
| Wyoming | 0% | No state income tax |
Source: Internal Revenue Code (IRC) § 1031. Calculations are based on current federal capital gains tax brackets, the Net Investment Income Tax (NIIT) under IRC § 1411, and applicable state tax rates.
State rates are approximate and subject to change. Consult a CPA licensed in your state for current rates. Local taxes (county/city) may also apply in some jurisdictions.
