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.
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 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). 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.
|
0% |
Gain to the extent taxable income is taxed at 10% or 15%.
|