Quick Answer (Projected): In 2027, long-term capital gains will continue to be taxed at 0%, 15%, or 20% depending on taxable income. An additional 3.8% NIIT applies above $200K (single) or $250K (MFJ). These NIIT thresholds are not inflation-adjusted.
2027 Long-Term Capital Gains Brackets (Projected)
| Rate | Single (2027 Proj.) | MFJ (2027 Proj.) | HoH (2027 Proj.) |
|---|---|---|---|
| 0% | Up to ~$49,800 | Up to ~$99,600 | Up to ~$66,700 |
| 15% | ~$49,801 – ~$549,400 | ~$99,601 – ~$618,100 | ~$66,701 – ~$583,700 |
| 20% | Over ~$549,400 | Over ~$618,100 | Over ~$583,700 |
Net Investment Income Tax (NIIT) — Unchanged
The NIIT thresholds are set by statute and are not inflation-adjusted. They remain the same for 2027:
| Filing Status | MAGI Threshold | Additional Rate |
|---|---|---|
| Single | $200,000 | 3.8% |
| Married Filing Jointly | $250,000 | 3.8% |
| Married Filing Separately | $125,000 | 3.8% |
| Head of Household | $200,000 | 3.8% |
Calculate your capital gains tax with our free calculator
Open Capital Gains Calculator →See Confirmed 2026 Limits: For official IRS-published figures, see our 2026 Capital Gains Tax Rates page.