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.
How 2027 Capital Gains Will Be Taxed
Short-term vs long-term holding-period mechanics: Capital gains receive preferential 0/15/20% tax treatment only if the underlying asset was held more than one year. Assets sold one year or less after purchase are short-term gains and are taxed at ordinary income rates (10-37% in 2027 projected brackets). The holding period begins the day after acquisition and ends on the day of sale.
Net Investment Income Tax stacks on top of the LTCG rate: Single filers with MAGI above $200,000 and joint filers above $250,000 pay the 3.8% NIIT on the lesser of net investment income or MAGI above the threshold. NIIT applies in addition to the LTCG rate, so a high-income filer in the 20% bracket pays an effective 23.8% federal rate on long-term gains (20% + 3.8%) before state tax. The NIIT thresholds are statutory, not inflation-indexed, so the same dollar thresholds have applied since 2013.
Qualified dividends and state-level treatment: Qualified dividends (from US corporations and qualifying foreign corporations held the required period) are taxed at the same 0/15/20% LTCG rates as long-term gains. Ordinary (non-qualified) dividends are taxed at ordinary income rates. State capital-gains treatment varies widely: California taxes all gains as ordinary income; Texas, Florida, and seven other no-income-tax states impose no state cap-gains tax; most progressive-tax states tax gains at their full ordinary-income rate.