Maximum Capital Gains Rates
The rates below apply only if your net long-term capital gain for the year exceeds your net short-term
capital loss. More than one rate may apply. Any net short-term gain is taxed at the same rate as your
ordinary income.
Maximum Capital Gain Rates |
|
Rate |
Applies To |
28% |
Gains on collectibles and small business stock. (Section 1202 Stock)
|
25% |
Gain on real property attributable to straight-line depreciation.
|
18% |
Gains from capital assets held over five years and acquired after 2000 (or property held
over five years and for which the taxpayer made the Section 311 election on 2001 Schedule D).
Does not apply until the 2011 tax year.
|
15% |
Gain to the extent taxable income is taxed at
a rate over 15%.
|
14% |
Effective rate on gain from small business stock eligible for the 50% exclusion.
|
5% (0% for 2008) |
Gain to the extent taxable income is taxed at
10% or 15%.
|