The IRS has released its 2027 capital-gains tax rates, giving investors an early look at what they will owe next year. The figures set the thresholds that determine which rate applies to each filer.
Long-term capital gains are taxed at 0%, 15%, or 20%, depending on taxable income and filing status. These rates apply to assets held for more than one year before sale.
Short-term gains on assets held a year or less are taxed as ordinary income. Those rates can reach as high as 37% for top earners, well above the long-term rates.
The new thresholds shift slightly from 2026, reflecting inflation adjustments. Investors should check which bracket applies to their projected income for the year.
Higher-income filers also face the 3.8% net investment income tax. It applies to individuals above $200,000 and married couples filing jointly above $250,000.
Filing status matters when calculating capital-gains liability. Single, married-filing-jointly, and head-of-household filers each have different income thresholds.
Timing sales and holding periods can affect which rate applies. The released figures help taxpayers plan ahead and avoid surprises at filing time.
