Long-term gains stack on top of your ordinary income across the 0%, 15%, and 20% bands. Short-term gains are taxed as ordinary income; unrecaptured § 1250 depreciation is capped at 25%; high earners add the 3.8% Net Investment Income Tax.
Your other taxable income (after deductions). The long-term gain stacks on top of this to determine the 0/15/20 band.
Taxed at 0%, 15%, or 20% depending on where it lands above your ordinary income. Enter a loss as a negative number.
Taxed at your ordinary marginal rate — no preferential treatment. Enter a loss as a negative number.
Real-estate depreciation recaptured on sale — ordinary rates capped at 25% (§ 1(h)). Use the Property sale tool to compute this from a sale.
1099-INT box 1 — ordinary rates.
The part of 1099-DIV box 1a that is NOT in box 1b — ordinary rates.
1099-DIV box 1b — taxed at the same 0/15/20 bands as long-term gains.
§ 1411: 3.8% on the lesser of net investment income or MAGI above the threshold ($200,000).
Total capital-gains tax (2025)
$—
Enter a gain to see the federal tax.
Long-term tax (0/15/20)
$—
Stacks above your ordinary income