Capital Gains Tax Calculator (USA)

Use GlobalCalqulate’s free Capital Gains Tax Calculator (USA, 2026) to estimate taxes on profits from selling stocks, ETFs, crypto, and real estate. Compare short-term vs long-term capital gains tax, enter purchase price (cost basis), sale price, holding period, and income level to estimate tax owed and after-tax profit. Helpful for investment planning, tax-loss harvesting decisions, and smarter sell timing.

Last revised 6 September 2026

By Team GlobalCalqulate · About our editorial standards

Purchase & Sale Details

Purchase Price / Cost Basis

Sale Price

Transaction Fees & Closing Costs

Holding Period

Capital Gain Type

Taxpayer Profile

Filing Status

Annual Taxable Income

Capital Losses & Offsets

Current Year Capital Losses

Carryforward Capital Losses

State Taxes

State Capital Gains Tax Rate

Net Investment Income Tax (NIIT)

How this estimate was calculated

Enter your taxable income BEFORE this gain. The gain is stacked on top of it, which is how the 0% / 15% / 20% bands are measured.
Collectibles (up to 28%), section 1250 depreciation recapture (up to 25%) and qualified small business stock follow different rules that this estimate does not model.

Financial Disclaimer: This result is an educational estimate produced by applying published rates and thresholds to the figures you entered. It is not a tax determination: your actual liability depends on circumstances this calculator does not collect. Confirm your position with the relevant tax authority or a qualified accountant before acting on it. Full disclaimer.

Sources & methodology

Reference:: Internal Revenue Service
Rates for:: 2026
Figures verified:: August 2026 — checked against the primary source above
Scheduled re-verification:: December 2026

Calculation type: Rule-based calculation. Uses 2026 rates and thresholds. Figures are taken from Internal Revenue Service — see sources below.

Reviewed by Team GlobalCalqulate — Verifies each figure against the issuing authority's published source · Checked 6 August 2026

Your entries stay on this device. This calculator runs entirely in your browser — the figures you type are not sent to us or to anyone else. The page itself uses cookies for analytics and advertising, described in the privacy policy.

Formula & methodology

Limitations

Federal only. State capital gains tax is not included, and several states tax gains as ordinary income.
Cost basis is used exactly as entered. Adjustments for reinvested dividends, stock splits, return of capital, inherited step-up and gifted basis are not calculated.
Wash-sale rules, carried-forward capital losses and the annual ordinary-income offset for net capital losses are not modelled.
Collectibles, qualified small business stock and unrecaptured Section 1250 gain on real estate use special rates this tool does not apply.
The Net Investment Income Tax above the statutory thresholds is not separately itemized.
The Section 121 primary-residence exclusion is not applied automatically.
An estimate for planning. Confirm with a tax professional before relying on it for a sale decision.

This page is educational. It applies published rates and thresholds to the figures you enter and shows the arithmetic behind the result. It is an estimate, not a tax determination: your actual liability depends on circumstances this calculator does not collect, and only the relevant tax authority — or an accountant who can see your full position — can confirm what you owe.

Sources & references

Rev. Proc. 2025-32 §3.03 — Maximum Capital Gains Rate (Internal Revenue Bulletin 2025-45) — Internal Revenue Service
Rev. Proc. 2025-32 (PDF) — Internal Revenue Service
Topic no. 409, Capital gains and losses — Internal Revenue Service
Topic no. 559, Net investment income tax — Internal Revenue Service
Federal income tax rates and brackets — Internal Revenue Service
Standard deduction — Internal Revenue Service
Child Tax Credit — amounts, credit for other dependents, phase-out thresholds — Internal Revenue Service
One, Big, Beautiful Bill provisions — enhanced deduction for seniors (IRC 151(f)) — Internal Revenue Service

Financial Disclaimer: This calculator estimates federal capital gains tax using the short-term (ordinary income) and long-term (0%/15%/20%) rate brackets, including the 3.8% Net Investment Income Tax where it applies and the IRC §1211(b) annual loss-offset limit. It does not account for wash-sale rules, cost-basis adjustments for reinvested dividends or stock splits, the primary-residence sale exclusion, or special asset rules such as collectibles (up to 28%), Section 1250 depreciation recapture, or qualified small business stock (Section 1202). State rates you enter are approximations, not official schedules. This tool is for planning purposes only and is not tax advice — consult a CPA or tax professional before filing. Full disclaimer.

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Understanding Capital Gains Tax

Capital gains tax is owed when you sell an investment (stocks, real estate, crypto) for more than its purchase price. The profit (gain) is classified as either short-term (held 1 year or less, taxed as ordinary income) or long-term (held more than 1 year, taxed at preferential rates). Long-term capital gains rates are typically 0%, 15%, or 20% depending on income level, compared to ordinary income rates up to 37%.

Smart investors use tax strategies like holding investments 1+ years to qualify for long-term rates, harvesting losses to offset gains, and timing sales strategically. Special rules apply to specific assets: primary residences get $250k/$500k exclusions per person, while collectibles face different rates. Understanding your basis (original cost) and holding period is critical for accurate tax calculation.

Capital Gains Tax Formula

Capital Gain = Sale Price - Cost Basis
Tax Owed = Capital Gain x Tax Rate
Long-term Tax: 0% (above $44k single), 15% ($44k-$492k), 20% (above $492k)
Short-term Tax: Same as ordinary income brackets (up to 37%)

Cost basis includes purchase price plus improvements. Long-term rates apply to assets held more than 1 year. Tax brackets change annually; rates above are 2024 approximations.

Key Terms & Definitions

Cost Basis

Original purchase price plus improvements; used to calculate gain

Long-Term Gain

Assets held more than 1 year, taxed at preferential rates (0/15/20%)

Short-Term Gain

Assets held 1 year or less, taxed as ordinary income (up to 37%)

Tax-Loss Harvesting

Selling losing investments to offset capital gains

Wash Sale

Selling at loss then buying same/similar asset within 30 days; disallowed

Adjusted Gross Income (AGI)

Income threshold determining long-term capital gains rate

Capital Gains Tax Strategies

✓Hold investments 1+ years to qualify for long-term rates (0-20% vs. up to 37%)
✓Practice tax-loss harvesting: sell losing investments to offset gains
✓Time large sales across tax years to stay in lower tax brackets
✓Understand basis: track original cost plus any improvements for accurate calculations
✓Avoid wash sales: don't repurchase similar assets within 30 days of loss sales
✓Consider charitable donations of appreciated assets instead of selling to avoid tax

Help & FAQs

Frequently Asked Questions

Clear answers to common questions to help you use this calculator confidently.

Is my long-term capital gains rate based on my total income or just the gain?

Tap to view the answer

Your gain stacks on top of your other taxable income, not the other way around. The 0%/15%/20% thresholds are measured on taxable income including the gain, so if your income plus gain crosses a threshold, part of the gain is taxed at one rate and the rest at the next rate — it is not one flat rate applied to the whole gain. This calculator's federal tax figure reflects that split automatically; the 'Federal Rate Applied' line shows when a gain is split across bands.

How does the holding period affect my tax rate?

Tap to view the answer

Assets held for more than one year qualify for long-term capital gains treatment, which is taxed at preferential rates of 0%, 15%, or 20% depending on income. Assets held one year or less are taxed as short-term gains at ordinary income tax rates, which are typically much higher.

Does this calculator work for real estate sales?

Tap to view the answer

Yes, you can estimate taxes on property sales. Keep in mind that a primary residence may qualify for a $250,000 (single) or $500,000 (married filing jointly) exclusion if you owned and lived in it for at least 2 of the last 5 years — this calculator does not automatically apply that exclusion, so subtract it from your gain manually if it applies.

How do transaction costs affect my taxable gain?

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Buying and selling costs, such as brokerage fees or closing costs, can be added to your cost basis or subtracted from your sale price, which reduces the taxable gain. Include these amounts in your purchase or sale price inputs for a more accurate estimate.

Does this calculator include state capital gains taxes?

Tap to view the answer

It focuses primarily on federal capital gains tax, with an optional state tax rate input you can set yourself. State rules vary significantly — some states, like Texas, have no capital gains tax, while others tax gains as ordinary income.

How does the Net Investment Income Tax (NIIT) get calculated here?

Tap to view the answer

If your modified adjusted gross income (income plus the gain) exceeds $200,000 (single/head of household), $250,000 (married filing jointly), or $125,000 (married filing separately), the calculator applies the 3.8% NIIT — but only on the lesser of your net investment income or the amount your MAGI exceeds the threshold, not on the entire gain. That is why someone just over the threshold sees a small NIIT charge rather than 3.8% of the whole sale.

Need more help? Contact support or email globalcalqulate@gmail.com

We typically reply within 24–48 hours.

How this capital gains tax calculator works

The calculator estimates US federal capital gains tax using either the short-term (ordinary income) or long-term (0 %, 15 % or 20 %) rate. It optionally adds the 3.8 % Net Investment Income Tax (NIIT) for high earners introduced under the Affordable Care Act.

Classify the gain as short-term (held ≤12 months) or long-term (held >12 months).
Apply the applicable 2026 long-term rate based on taxable income and filing status: 0 %, 15 % or 20 %.
Add the 3.8 % NIIT if modified AGI exceeds the threshold ($200k single / $250k MFJ).
Show the all-in effective rate on the gain and the net after-tax proceeds.

State capital gains taxes and depreciation recapture are not included. Consult a tax professional for investment decisions.

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How to Use This Calculator

Enter purchase and sale price

Provide what you paid and what you sold the asset for.

Add fees and losses

Include brokerage fees and capital losses to improve accuracy.

Select holding period

Choose short-term or long-term based on how long you held the asset.

Enter income and filing status

Used to determine federal capital gains and NIIT thresholds.

View tax and net profit

See total tax, NIIT, and after-tax capital gain.

US Capital Gains Tax Calculator – Complete Guide (2026)

Short-Term vs Long-Term Capital Gains

Assets held one year or less are short-term gains, taxed at your ordinary income rate (10% to 37%). Assets held more than one year are long-term gains, taxed at the preferential 0%, 15%, or 20% federal rate instead. Crossing the one-year mark before selling is the single biggest lever most investors have over how much tax they owe on a given sale.

Your Gain Stacks on Top of Your Other Income

The 0%/15%/20% long-term thresholds are measured on your taxable income including the gain, not on the gain alone. That means the gain is layered on top of your other income, and if the combined total crosses a threshold, part of the gain is taxed at one rate and the rest at the next rate up — it is not a single flat rate picked off your total income. This calculator applies that stacking automatically and shows when a gain is split across bands.

Net Investment Income Tax (NIIT)

A 3.8% surtax applies to investment income once modified adjusted gross income exceeds $200,000 (single/head of household), $250,000 (married filing jointly), or $125,000 (married filing separately). It applies to the lesser of your net investment income or the amount your income exceeds the threshold — not to the entire gain — so someone just over the line owes far less than 3.8% of the full sale.

State Capital Gains Tax

Most states tax capital gains as ordinary income alongside federal tax, though a handful (including Texas, Florida, and Washington for most assets) have no state capital gains tax at all. This calculator applies the flat state rate you enter to the net gain; check your own state's current rules since some tax long-term and short-term gains differently.

Reducing Capital Gains Tax

Common strategies include holding an asset past the one-year mark to qualify for long-term rates, harvesting realized losses to offset gains (subject to the $3,000/year limit against ordinary income and the wash-sale rule), and timing large sales across tax years to avoid pushing income into a higher bracket in a single year.

Formula & methodology

Limitations

Federal only. State capital gains tax is not included, and several states tax gains as ordinary income.
Cost basis is used exactly as entered. Adjustments for reinvested dividends, stock splits, return of capital, inherited step-up and gifted basis are not calculated.
Wash-sale rules, carried-forward capital losses and the annual ordinary-income offset for net capital losses are not modelled.
Collectibles, qualified small business stock and unrecaptured Section 1250 gain on real estate use special rates this tool does not apply.
The Net Investment Income Tax above the statutory thresholds is not separately itemized.
The Section 121 primary-residence exclusion is not applied automatically.
An estimate for planning. Confirm with a tax professional before relying on it for a sale decision.

Calculator inputs

Purchase & Sale Details

Holding Period

Taxpayer Profile

Capital Losses & Offsets

State Taxes

Net Investment Income Tax (NIIT)

Your results

Sources & methodology

Formula & methodology

Limitations

Sources & references

Understanding Capital Gains Tax

Capital Gains Tax Formula

Key Terms & Definitions

Cost Basis

Long-Term Gain

Short-Term Gain

Tax-Loss Harvesting

Wash Sale

Adjusted Gross Income (AGI)

Capital Gains Tax Strategies

Is my long-term capital gains rate based on my total income or just the gain?

How does the holding period affect my tax rate?

Does this calculator work for real estate sales?

How do transaction costs affect my taxable gain?

Does this calculator include state capital gains taxes?

How does the Net Investment Income Tax (NIIT) get calculated here?

How this capital gains tax calculator works

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Calculator inputs

Purchase & Sale Details

Holding Period

Taxpayer Profile

Capital Losses & Offsets

State Taxes

Net Investment Income Tax (NIIT)

Your results

Sources & methodology

How to Use This Calculator

Example: Stock held long-term, single filer

Understanding Your Results

Key Tips

US Capital Gains Tax Calculator – Complete Guide (2026)

Short-Term vs Long-Term Capital Gains

Your Gain Stacks on Top of Your Other Income

Net Investment Income Tax (NIIT)

State Capital Gains Tax

Reducing Capital Gains Tax

Formula & methodology

Limitations

Sources & references

How to Use This Calculator

Example: Stock held long-term, single filer

Understanding Your Results

Key Tips

US Capital Gains Tax Calculator – Complete Guide (2026)

Short-Term vs Long-Term Capital Gains

Your Gain Stacks on Top of Your Other Income

Net Investment Income Tax (NIIT)

State Capital Gains Tax

Reducing Capital Gains Tax