Capital Gains Marginal Rate & NIIT Evaluator
Estimate the applicable 2026 federal long-term capital-gain rate and the separate 3.8% NIIT amount.
This is an educational marginal-rate/NIIT estimate, not a complete tax calculation. Actual capital-gains tax can depend on the amount and type of net capital gain, ordinary taxable income, capital losses, qualified dividends, special 25%/28% gain categories, deductions, and other rules.
Long-Term Capital Gains Marginal Rate: 15%
Based on 2026 taxable income, the applicable marginal long-term capital-gain rate is 15%. NIIT is calculated separately at 3.8% of the lesser of net investment income or MAGI above the applicable threshold.
Tax Rule: Section 121 may exclude up to $250k (Single) / $500k for certain married joint filers when the ownership, use, timing, depreciation, and other requirements are satisfied.
Frequently Asked Questions
Short-term capital gains generally apply when a capital asset is held for 1 year or less and are taxed under the ordinary federal income-tax rate structure. Long-term capital gains generally apply when the asset is held for more than 1 year and may receive preferential 0%, 15%, or 20% rates, subject to special rules for certain types of gain.
The NIIT is a 3.8% tax on the lesser of net investment income or the excess of MAGI over the applicable threshold: $200,000 for Single or Head of Household, $250,000 for Married Filing Jointly or Qualifying Surviving Spouse, and $125,000 for Married Filing Separately. Certain income, including income from an active nonpassive business, may be excluded from net investment income.
Under IRC Section 121, a qualifying taxpayer may generally exclude up to $250,000 of gain ($500,000 for certain married joint filers). The taxpayer generally must have owned and used the property as a principal residence for at least 2 years during the 5-year period ending on the sale, and the full exclusion is generally limited to one sale every 2 years. Additional rules apply, including special rules for joint filers, depreciation, nonqualified use, and reduced exclusions.
IRC Section 1031 can defer recognition of gain when qualifying real property held for business or investment is exchanged for qualifying like-kind real property. In a deferred exchange, replacement property generally must be identified within 45 days and received by the earlier of 180 days after the transfer or the due date (including extensions) of the taxpayer's return for that year. Additional rules, including qualified-intermediary and constructive-receipt requirements, apply.
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