2021 Capital Gains Tax Rates
Capital Gains Rates for Individuals
Tax rates on long-term capital gains and qualified dividends do not change. But the income thresholds to qualify for the various rates go up for 2021. The 0% rate applies for individual taxpayers with taxable incomes up to $40,400 on single returns, $80,800 for joint returns and $54,100 for head-of-household filers. The 20% rate starts at $445,851 for singles, $501,601 for married filing jointly and $473,751 for heads of household. The 15% rate is for filers with taxable incomes between the 0% and 20% break points. The 3.8% surtax on net investment income kicks in for single people with modified AGI over $200,000 and $250,000 for marrieds.
Tax rates on long-term capital gains and qualified dividends do not change. But the income thresholds to qualify for the various rates go up for 2021. The 0% rate applies for individual taxpayers with taxable incomes up to $40,400 on single returns, $80,800 for joint returns and $54,100 for head-of-household filers. The 20% rate starts at $445,851 for singles, $501,601 for married filing jointly and $473,751 for heads of household. The 15% rate is for filers with taxable incomes between the 0% and 20% break points. The 3.8% surtax on net investment income kicks in for single people with modified AGI over $200,000 and $250,000 for marrieds.