US Capital Gains Tax Calculator
Calculate the capital gains tax due on property, stocks and other assets. See how your income and holding period affect your tax rate.
Asset Sale Details
Calculate capital gains tax for 2025
Long-term gains taxed at preferential rates (0%, 15%, or 20%)
Determines your capital gains tax bracket
Capital Gains Tax
Long-term • 15.0% effective rate
Capital Gains Tax Due
$6,750
2025 Capital Gains Tax Rates
Long-Term Rates (held 1+ year)
Up to $47,025 (single)
$47,025 - $518,900 (single)
Over $518,900 (single)
Short-Term & Additional Taxes
Taxed as ordinary income (your marginal tax rate)
Income over $200,000 (single) / $250,000 (married)
$250,000 single / $500,000 married
Capital gains "stack" on top of ordinary income. Your tax rate depends on your total taxable income. State taxes may also apply depending on your state of residence.
Capital Gains Tax Rates 2025
Rates depend on your holding period and total taxable income
| Holding Period | Tax Rate | Income Threshold (Single) |
|---|---|---|
| Long-term (1+ year) | 0% | Up to $47,025 |
| Long-term (1+ year) | 15% | $47,025 - $518,900 |
| Long-term (1+ year) | 20% | Over $518,900 |
| Short-term (<1 year) | 10-37% | Taxed as ordinary income |
| NIIT (high earners) | +3.8% | Income over $200,000 |
Cost Basis
Your cost basis includes the original purchase price plus certain costs: broker commissions, transfer fees, and for real estate, closing costs and capital improvements (not repairs or maintenance).
Primary Residence Exclusion
When selling your primary home, you can exclude up to $250,000 of gain ($500,000 for married couples filing jointly) if you owned and lived in the home for at least 2 of the 5 years before the sale. Gains above this exclusion are taxable.
Reporting & Payment
Report capital gains on Schedule D of your federal tax return. You may need to make estimated tax payments if you expect to owe $1,000 or more in taxes for the year.