The capital gains tax rates for 2025 in the United States vary based on the taxpayer's income and filing status. For long-term capital gains (assets held more than one year), the rates are:
- 0% tax rate for incomes up to:
- $48,350 for single filers,
- $96,700 for married filing jointly,
- $48,350 for married filing separately,
- $64,750 for head of household.
- 15% tax rate for incomes from:
- $48,351 to $533,400 for single filers,
- $96,701 to $600,050 for married filing jointly,
- $48,351 to $300,000 for married filing separately,
- $64,751 to $566,700 for head of household.
- 20% tax rate for incomes above:
- $533,400 for single filers,
- $600,050 for married filing jointly,
- $300,000 for married filing separately,
- $566,700 for head of household.
Short-term capital gains (assets held one year or less) are taxed as ordinary income, according to federal income tax brackets. Additionally, there may be an extra 3.8% Net Investment Income Tax if income exceeds certain thresholds. This structure applies to the United States federal capital gains tax for the 2025 tax year.
