2025 Long-term capital gains brackets
Taxable-income thresholds for the 0%, 15% and 20% long-term capital gains rates.
Primary reference value
$48,350| Filing status | 0% upper boundary | 15% upper boundary |
|---|---|---|
| Married filing jointly | $96,700 | $600,050 |
| Head of household | $64,750 | $566,700 |
| Single | $48,350 | $533,400 |
| Married filing separately | $48,350 | $300,000 |
- Announced
- 2024-10-22
- Effective
- 2025-01-01 to 2025-12-31
- Next usual release
- October–November
Who this applies to.
Ordinary taxable income fills the lower bands first. Assets held for one year or less generally use ordinary rates; special gains and the net investment income tax have separate rules.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2025 number.
Assumes gains qualify for the 0%, 15% and 20% rates. Excludes NIIT, collectibles, unrecaptured section 1250 gains, short-term gains, qualified-dividend allocation and state tax.
Long-term capital gains brackets history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $40,400 | — | Official |
| 2022 | $41,675 | +$1,275 | Official |
| 2023 | $44,625 | +$2,950 | Official |
| 2024 | $47,025 | +$2,400 | Official |
| 2025 | $48,350 | +$1,325 | Official |
| 2026 | $49,450 | +$1,100 | Official |
| 2027 | $50,950 | +$1,500 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about long-term capital gains brackets.
What is the 2025 long-term capital gains brackets?
The sourced table above shows the 2025 values. Its status is official. The primary reference is $48,350; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is October–November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2025 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $47,025 in 2024 to $48,350 in 2025. Each table should be compared using the same filing status, region and effective period.
Can I use the calculator without an account?
Yes. Submit the form to get a server-calculated estimate, including when JavaScript is off. Inputs are not stored in the application cache or sent to analytics. Result URLs include the inputs, so avoid sharing them if the figures are private.