Your gain,
after tax.
Set the gain, the holding period, and where you live. Every slice is a direct read from the 2026 statutory tables — the 0/15/20% bands, the 3.8% surtax, and your state on top.
The single rule that decides everything: hold for more than one year and your gain is taxed at 0%, 15%, or 20%. Sell sooner and it is taxed as ordinary income — up to 37%. The gain stacks on top of your other income, so the same sale can land in different bands.
- Long-term rates: 0% / 15% / 20%
- 0% band (single): taxable income up to $49,450
- NIIT surtax: +3.8% above $200k / $250k MAGI
- Short-term: ordinary rates, 10%–37%
Your wages and other income after deductions — this sets which bracket the gain stacks into.
For the 3.8% NIIT only. Leave blank and we estimate it from your income plus the gain.
Estimated at the top marginal rate. Most states tax gains as ordinary income.
Stacked on your ordinary income.
The gain sits on top of your $85,000 of other taxable income. Each slice below is the part of the gain falling into that rate band.
| Rate | Gain in band | Tax |
|---|---|---|
| 0% | — | — |
| 15% | $50,000 | $7,500 |
| 20% | — | — |
| 13.3% California state | $50,000 | $6,650 |
| Total tax on gain | $14,150 |
How Capital Gains Tax Is Calculated
There are two systems. Long-term gains — on assets held more than one year — get preferential rates of 0%, 15%, or 20%. Short-term gains — held one year or less — are taxed at the same rates as your salary, from 10% up to 37%. That one-year line is the most consequential decision in capital gains tax.
The subtlety the headline rate hides: long-term gains stack on top of your ordinary income. The IRS fills your tax brackets with wages and other income first, then layers the gain on. So a $50,000 gain can be partly taxed at 0% and partly at 15%, depending on how much room is left in each band. This calculator runs that stacking exactly, then adds the 3.8% Net Investment Income Tax where your income crosses $200,000 (single) or $250,000 (married filing jointly), and estimates your state's bite on top.
What this calculator shows. Enter your gain and income, choose long- or short-term, pick your filing status and state. Every figure — federal tax, NIIT, state tax, effective rate, net proceeds — is computed band-by-band from the IRS Rev. Proc. 2025-32 statutory tables. For the full rules, brackets, and strategies, read the 2026 capital gains guide.
How We Calculate It
Long-term breakpoints and ordinary brackets come from IRS Rev. Proc. 2025-32; the 3.8% NIIT thresholds from IRC §1411. We do not estimate or interpolate the federal figures.
Ordinary income fills the brackets first; the gain stacks on top. Long-term gains are split across the 0/15/20% bands by where they land. Short-term gains use the marginal ordinary-rate delta.
State tax is estimated at your state's top marginal rate. "Other taxable income" is treated as already net of deductions. Excludes depreciation recapture, the 28% collectibles rate, and QSBS.
This is an educational estimate, not tax advice. For complex sales — rentals, business stock, inherited assets — consult a professional. See our methodology for citations.