# US Capital Gains Rate Table

> The US Capital Gains Rate Table carries 16 published figures read from 8 sources' own pages; the 9 published figures given by jurisdiction run from 4 to 9.90 percent, read 24 October 2026.

Capital Gains Tax HQ · https://capitalgainstaxhq.com/datasets/us-capital-gains-rate-table/ · computed 2026-10-24

**Range by jurisdiction:** 4 to 9.9 % (range 4 to 9.9 %; 15 published figures; 8 of 17 sources read publish one).

8 of the 17 named sources read in full publish a figure; 9 publish none, read 24 October 2026.

## By rate and filing status and jurisdiction and time

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rate federal-ltcg-0 | 0 % | 0 to 0 % | 1 |
| rate federal-ltcg-15 | 15 % | 15 to 15 % | 1 |
| rate federal-ltcg-20 | 20 % | 20 to 20 % | 1 |
| rate federal-niit | 3.8 % | 3.8 to 3.8 % | 2 |
| rate federal-collectibles | 28 % | 28 to 28 % | 1 |
| filing status single | 48,350 USD | 48,350 to 48,350 USD | 1 |
| jurisdiction washington-tier-1 | 7 % | 7 to 7 % | 1 |
| jurisdiction WA | 7 % | 7 to 7 % | 2 |
| jurisdiction washington-tier-2 | 9.9 % | 9.9 to 9.9 % | 1 |
| jurisdiction MA | 4.5 % | 4 to 5 % | 2 |
| jurisdiction massachusetts-surtax | 4 % | 4 to 4 % | 1 |
| jurisdiction massachusetts-short-term | 8.5 % | 8.5 to 8.5 % | 1 |
| time 2025 | 9.9 % | 9.9 to 9.9 % | 1 |
| time 2026 | 1,107,750 USD | 1,107,750 to 1,107,750 USD | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income) | 1,107,750 USD | 2026 | 2026-10-24 |
| [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 48,350 USD | single | 2026-10-23 |
| [IRS Instructions for Schedule D (Form 1040)](https://www.irs.gov/instructions/i1040sd) | 28 % | federal-collectibles | 2026-10-24 |
| [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 20 % | federal-ltcg-20 | 2026-10-23 |
| [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 15 % | federal-ltcg-15 | 2026-10-23 |
| [Washington DOR: new tiered rates for the capital gains tax](https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax) | 9.9 % | washington-tier-2 | 2026-10-24 |
| [Washington DOR: tax year 2024 capital gains collections](https://dor.wa.gov/about/news-releases/2025/tax-year-2024-initial-capital-gains-collections-exceed-5606-million) | 9.9 % | 2025 | 2026-10-24 |
| [Massachusetts DOR: differences between MA and federal tax law](https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income) | 8.5 % | massachusetts-short-term | 2026-10-24 |
| [Washington DOR: new tiered rates for the capital gains tax](https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax) | 7 % | washington-tier-1 | 2026-10-24 |
| [Washington DOR: new tiered rates for the capital gains tax](https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax) | 7 % | WA | 2026-10-24 |
| [Washington DOR: tax year 2024 capital gains collections](https://dor.wa.gov/about/news-releases/2025/tax-year-2024-initial-capital-gains-collections-exceed-5606-million) | 7 % | WA | 2026-10-24 |
| [Massachusetts DOR: differences between MA and federal tax law](https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income) | 5 % | MA | 2026-10-24 |
| [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income) | 4 % | MA | 2026-10-24 |
| [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income) | 4 % | massachusetts-surtax | 2026-10-24 |
| [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income) | 4 % | MA | 2026-10-24 |
| [IRS Net Investment Income Tax](https://www.irs.gov/individuals/net-investment-income-tax) | 3.8 % | federal-niit | 2026-10-24 |
| [IRS Topic no. 559, Net investment income tax](https://www.irs.gov/taxtopics/tc559) | 3.8 % | federal-niit | 2026-10-24 |
| [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409) | 0 % | federal-ltcg-0 | 2026-10-23 |

## The sentence each figure was read from (18)

- [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income), read 2026-10-24: "Tax year 2026 is $1,107,750"
- [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-23: "A capital gains rate of 15% applies if your taxable income is: more than $48,350 but less than or equal to $533,400 for single;"
- [IRS Instructions for Schedule D (Form 1040)](https://www.irs.gov/instructions/i1040sd), read 2026-10-24: "A sale or other disposition of an interest in a partnership may result in ordinary income, collectibles gain (28% rate gain), or unrecaptured section 1250 gain."
- [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-23: "However, a capital gains rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate."
- [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-23: "A capital gains rate of 15% applies if your taxable income is:"
- [Washington DOR: new tiered rates for the capital gains tax](https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax), read 2026-10-24: "9.9% $1,000,001 And up"
- [Washington DOR: tax year 2024 capital gains collections](https://dor.wa.gov/about/news-releases/2025/tax-year-2024-initial-capital-gains-collections-exceed-5606-million), read 2026-10-24: "Starting with tax year 2025, capital gains in excess of $1 million will be taxed at 9.9%, gains under $1 million will continue to be taxed at 7%."
- [Massachusetts DOR: differences between MA and federal tax law](https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income), read 2026-10-24: "For tax years beginning on or after January 1, 2023, the tax rate on short-term gains from the sale or exchange of capital assets is 8.5%."
- [Washington DOR: new tiered rates for the capital gains tax](https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax), read 2026-10-24: "Your first $1 million in taxable Washington capital gains is subject to tax at a rate of 7%."
- [Washington DOR: new tiered rates for the capital gains tax](https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax), read 2026-10-24: "Your first $1 million in taxable Washington capital gains is subject to tax at a rate of 7%. Any amount of Washington capital gains exceeding $1 million is subject to a 7% tax, plus an additional 2.9% tax."
- [Washington DOR: tax year 2024 capital gains collections](https://dor.wa.gov/about/news-releases/2025/tax-year-2024-initial-capital-gains-collections-exceed-5606-million), read 2026-10-24: "The capital gains tax is a 7% excise tax on the sale or exchange of long-term capital assets such as stocks, bonds, business interests, or other investments and tangible assets."
- [Massachusetts DOR: differences between MA and federal tax law](https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income), read 2026-10-24: "Capital Gains Massachusetts taxes most long-term gains at 5% and taxes long-term gains from the sale or exchange of collectibles at 12% (subject to a 50% deduction)."
- [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income), read 2026-10-24: "Massachusetts personal income taxpayers, and other taxpayers subject to Massachusetts General Laws, Chapter 62, pay an additional 4% surtax on taxable income that exceeds the surtax threshold."
- [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income), read 2026-10-24: "The 4% surtax applies to all chapter 62 taxpayers, including individuals, trusts, estates, and unincorporated associations, that have taxable income exceeding the surtax threshold."
- [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income), read 2026-10-24: "The 4% surtax only applies to taxable income over the surtax threshold."
- [IRS Net Investment Income Tax](https://www.irs.gov/individuals/net-investment-income-tax), read 2026-10-24: "1, 2013, individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status."
- [IRS Topic no. 559, Net investment income tax](https://www.irs.gov/taxtopics/tc559), read 2026-10-24: "A 3.8 percent net investment income tax (NIIT) applies to individuals, estates, and trusts that have net investment income above applicable threshold amounts."
- [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-10-23: "A capital gains rate of 0% applies if your taxable income is less than or equal to:"

## Read in full, publishes no figure

- [IRS Instructions for Schedule D (Form 1040), PDF](https://www.irs.gov/pub/irs-pdf/i1040sd.pdf), read 2026-09-20: every candidate on the page was refused
- [California FTB 2025 Instructions for Schedule D (540)](https://www.ftb.ca.gov/forms/2025/2025-540-d-instructions.html), read 2026-09-11: every candidate on the page was refused
- [California FTB 2024 Instructions for Schedule D (540)](https://www.ftb.ca.gov/forms/2024/2024-540-d-instructions.html), read 2026-09-11: every candidate on the page was refused
- [Washington DOR capital gains tax](https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax), read 2026-10-24: every candidate on the page was refused
- [New York State Department of Taxation and Finance, personal income tax facts](https://www.tax.ny.gov/data/stats/taxfacts/personal-income-tax.htm), read 2026-10-09: every candidate on the page was refused
- [New York State: who must make estimated tax payments](https://www.tax.ny.gov/pit/estimated_tax/who_must_make.htm), read 2026-10-09: every candidate on the page was refused
- [Massachusetts DOR TIR 99-17, capital gains and losses](https://www.mass.gov/technical-information-release/tir-99-17-capital-gains-and-losses-massachusetts-tax-law-changes-retroactive-to-1996), read 2026-10-09: every candidate on the page was refused
- [New Jersey Division of Taxation: NJ income tax - capital gains](https://www.nj.gov/treasury/taxation/njit9.shtml), read 2026-10-24: read in full and no accepted figure on the page
- [New Jersey Division of Taxation: buying or selling a home in New Jersey](https://www.nj.gov/treasury/taxation/documents/pdf/guides/Buying-or-Selling-a-Home-in-New-Jersey.pdf), read 2026-09-20: every candidate on the page was refused

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 17 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 15 figures, never sentences; 198 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per filing status per holding period, each rate and threshold quoted verbatim from the authority with its effective date; the figure that is OURS is the TOTAL marginal rate a seller actually faces - federal bracket plus the 3.8% net investment income tax plus the state layer - ranked across all 51 US jurisdictions, which no authority publishes because each publishes only its own layer; plus changed-since, which is the news every time a bracket is inflation-adjusted, a state alters its treatment, or a new state excise appears

## Sources

- [IRS Topic no. 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409) (the publisher's own terms; quoted for reporting and comment)
- [IRS Net Investment Income Tax](https://www.irs.gov/individuals/net-investment-income-tax) (the publisher's own terms; quoted for reporting and comment)
- [IRS Topic no. 559, Net investment income tax](https://www.irs.gov/taxtopics/tc559) (the publisher's own terms; quoted for reporting and comment)
- [IRS Instructions for Schedule D (Form 1040)](https://www.irs.gov/instructions/i1040sd) (the publisher's own terms; quoted for reporting and comment)
- [IRS Instructions for Schedule D (Form 1040), PDF](https://www.irs.gov/pub/irs-pdf/i1040sd.pdf) (the publisher's own terms; quoted for reporting and comment)
- [Congressional Research Service, the 3.8% net investment income tax](https://www.congress.gov/crs-product/IF11820) (the publisher's own terms; quoted for reporting and comment)
- [California FTB 2025 Instructions for Schedule D (540)](https://www.ftb.ca.gov/forms/2025/2025-540-d-instructions.html) (the publisher's own terms; quoted for reporting and comment)
- [California FTB 2024 Instructions for Schedule D (540)](https://www.ftb.ca.gov/forms/2024/2024-540-d-instructions.html) (the publisher's own terms; quoted for reporting and comment)
- [Washington DOR capital gains tax](https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax) (the publisher's own terms; quoted for reporting and comment)
- [Washington DOR: new tiered rates for the capital gains tax](https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax) (the publisher's own terms; quoted for reporting and comment)
- [Washington DOR: tax year 2024 capital gains collections](https://dor.wa.gov/about/news-releases/2025/tax-year-2024-initial-capital-gains-collections-exceed-5606-million) (the publisher's own terms; quoted for reporting and comment)
- [New York State Department of Taxation and Finance, personal income tax facts](https://www.tax.ny.gov/data/stats/taxfacts/personal-income-tax.htm) (the publisher's own terms; quoted for reporting and comment)
- [New York State: who must make estimated tax payments](https://www.tax.ny.gov/pit/estimated_tax/who_must_make.htm) (the publisher's own terms; quoted for reporting and comment)
- [Massachusetts DOR: the 4% surtax on taxable income](https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income) (the publisher's own terms; quoted for reporting and comment)
- [Massachusetts DOR: differences between MA and federal tax law](https://www.mass.gov/info-details/differences-between-ma-and-federal-tax-law-for-personal-income) (the publisher's own terms; quoted for reporting and comment)
- [Massachusetts DOR TIR 99-17, capital gains and losses](https://www.mass.gov/technical-information-release/tir-99-17-capital-gains-and-losses-massachusetts-tax-law-changes-retroactive-to-1996) (the publisher's own terms; quoted for reporting and comment)
- [New Jersey Division of Taxation: NJ income tax - capital gains](https://www.nj.gov/treasury/taxation/njit9.shtml) (the publisher's own terms; quoted for reporting and comment)
- [New Jersey Division of Taxation: buying or selling a home in New Jersey](https://www.nj.gov/treasury/taxation/documents/pdf/guides/Buying-or-Selling-a-Home-in-New-Jersey.pdf) (the publisher's own terms; quoted for reporting and comment)
- [the 51 state tax agencies](https://taxadmin.org/tax-agencies/) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The US Capital Gains Rate Table carries 16 published figures read from 8 sources' own pages; the 9 published figures given by jurisdiction run from 4 to 9.90 percent, read 24 October 2026.
- 8 of the 17 named sources read in full publish a figure; 9 publish none, read 24 October 2026.
- US Capital Gains Rate Table, rate federal-ltcg-0: median 0 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, rate federal-ltcg-15: median 15 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, rate federal-ltcg-20: median 20 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, rate federal-niit: median 3.80 percent across 2 sources, read 24 October 2026.
- US Capital Gains Rate Table, rate federal-collectibles: median 28 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, filing status single: median 48,350 USD across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, jurisdiction washington-tier-1: median 7 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, jurisdiction WA: median 7 percent across 2 sources, read 24 October 2026.
- US Capital Gains Rate Table, jurisdiction washington-tier-2: median 9.90 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, jurisdiction MA: median 4.50 percent across 2 sources, read 24 October 2026.
- US Capital Gains Rate Table, jurisdiction massachusetts-surtax: median 4 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, jurisdiction massachusetts-short-term: median 8.50 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, time 2025: median 9.90 percent across 1 source, read 24 October 2026.
- US Capital Gains Rate Table, time 2026: median 1,107,750 USD across 1 source, read 24 October 2026.

Cite as: "Capital Gains Tax HQ US Capital Gains Rate Table", updated 2026-10-24, https://capitalgainstaxhq.com/datasets/us-capital-gains-rate-table/.

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