Tax Tips & Calculators |
Maximum Capital Gains Rates
Note: Beginning in 2011, an 18% capital gain rate applies to capital assets held more than 5 years and acquired after 2000 (or property held more than 5 years and for which the taxpayer made the Section 311 election on 2001 Schedule D).
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.
Rate |
Applies to |
28% |
Gains on collectibles and small business stock (Section 1202 stock).
|
25% |
Gain on real property attributable to straight-line depreciation.
|
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.
|
0% |
Gain to the extent taxable income is taxed at 10% or 15%.
|
Note: Beginning in 2011, an 18% capital gain rate applies to capital assets held more than 5 years and acquired after 2000 (or property held more than 5 years and for which the taxpayer made the Section 311 election on 2001 Schedule D).
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