Capital Gains Tax Calculator
Estimate your capital gains tax for 2025 or 2024. Enter your ordinary income and investment gains to see your short-term tax, long-term capital gains rate (0%, 15%, or 20%), and Net Investment Income Tax (NIIT).
Total Tax
$15,449LTCG Tax Rate
15.00%NIIT (3.8%)
$0Effective Rate
12.36%Your 12.4% effective rate is below the national median of 15.6% for incomes $100k–$150k.
Based on IRS Statistics of Income data. Individual results vary.
Why this number?
For your income range ($100k–$150k), the national median effective rate is 15.6%. Your rate is 3.2pp below the median.
| Ordinary Income | $75,000 |
| Short-Term Capital Gains | $0 |
| Long-Term Capital Gains | $50,000 |
| Total Income | $125,000 |
| Federal Income Tax (ordinary + short-term) | $7,949 |
| Long-Term Capital Gains Tax (15.00%) | $7,500 |
| Net Investment Income Tax (NIIT, 3.8%) | $0 |
| Total Tax | $15,449 |
How capital gains tax works
Short-term vs long-term
Assets held less than 1 year are taxed as ordinary income (up to 37%). Assets held longer than 1 year qualify for lower long-term rates: 0%, 15%, or 20%.
Net Investment Income Tax
High earners may owe an additional 3.8% NIIT on investment income when MAGI exceeds $200,000 (Single) or $250,000 (MFJ).
Capital loss deduction
Losses offset gains dollar-for-dollar. Excess losses can offset up to $3,000 of ordinary income per year, with remaining losses carried forward indefinitely.
Home sale exclusion
You can exclude up to $250,000 ($500,000 MFJ) of gain from selling your primary residence if you owned and lived in it for 2 of the last 5 years.
Frequently asked questions
What is the difference between short-term and long-term capital gains?
Short-term capital gains come from assets held for one year or less and are taxed at your ordinary income tax rates, which can be as high as 37%. Long-term capital gains apply to assets held for more than one year and benefit from preferential rates of 0%, 15%, or 20%, depending on your taxable income and filing status.
What are the 2025 long-term capital gains tax rates?
For 2025, long-term capital gains are taxed at 0% if your taxable income is below $48,350 (single) or $96,700 (married filing jointly). The 15% rate applies up to $533,400 (single) or $600,050 (MFJ), and income above those thresholds is taxed at 20%. These rates apply only to net long-term capital gains.
What is the Net Investment Income Tax (NIIT)?
The Net Investment Income Tax is an additional 3.8% tax on investment income — including capital gains, dividends, interest, and rental income — for taxpayers with modified adjusted gross income (MAGI) above $200,000 (single) or $250,000 (married filing jointly). The tax applies to the lesser of your net investment income or the amount of MAGI exceeding the threshold.
How does ordinary income affect my capital gains rate?
Your ordinary income effectively "fills up" the lower tax brackets first, pushing your capital gains into higher rate tiers. If your ordinary taxable income already exceeds the 0% capital gains threshold, all of your long-term gains will be taxed at 15% or 20%. The IRS publishes the official Schedule D Tax Worksheet that walks through this stacking step-by-step.
Sources
Your capital gains tax also depends on where you live.
State taxes can significantly change your total liability. See how it varies.
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