US Capital Gains Tax Calculator 2025
Calculate short-term and long-term capital gains tax. Includes NIIT (3.8%) and net after-tax proceeds for all filing statuses.
Asset Information
Capital Gains Tax Results
Come utilizzare US Capital Gains Tax Calculator 2025
Enter Purchase and Sale Prices
Input the cost basis (original purchase price plus commissions) and sale proceeds (minus selling costs).
Specify Holding Period
Assets held over 12 months qualify for long-term capital gains rates (0%, 15%, 20%). Under 12 months are taxed as ordinary income.
Enter Ordinary Income
Your total ordinary income determines which LTCG bracket applies and whether the 3.8% Net Investment Income Tax (NIIT) applies.
Review Tax Owed and Net Proceeds
The calculator shows federal capital gains tax, NIIT if applicable, total tax owed, and your after-tax proceeds.
Suggerimenti
- Holding an asset just past 12 months can dramatically reduce your tax rate — from your ordinary rate to 0%, 15%, or 20%.
- Tax-loss harvesting: sell losing positions before year-end to offset gains. But watch the 30-day wash sale rule.
- If you are in the 0% LTCG bracket (income below $48,350 single), you can sell appreciated assets tax-free and re-purchase to step up your basis.
Domande frequenti
What are the 2025 long-term capital gains rates?
For 2025, long-term capital gains rates for single filers: 0% for taxable income up to $48,350; 15% up to $533,400; 20% above $533,400. These are much lower than ordinary income rates (up to 37%).
What is the Net Investment Income Tax (NIIT)?
The NIIT is an additional 3.8% tax on net investment income (including capital gains) for high earners. It applies to the lesser of (1) your net investment income or (2) the amount your MAGI exceeds $200K (single) or $250K (married filing jointly).
What is cost basis and why does it matter?
Cost basis is what you paid for an asset. Gain = Sale Price - Cost Basis. Includes purchase price + broker commissions. For stocks, wash sale rules may affect your basis. For real estate, improvements increase basis. Accurate basis tracking is essential for tax purposes.
Can I offset capital gains with capital losses?
Yes — tax-loss harvesting. Capital losses offset capital gains dollar for dollar. If losses exceed gains, you can deduct up to $3,000 of net losses against ordinary income per year. Remaining losses carry forward to future years indefinitely.