What are the 2025 long-term capital gains tax brackets?

For 2025, the 0% rate applies to taxable income up to $48,350 (single / married separate) or $96,700 (married joint); 15% applies up to $533,400 (single) / $600,050 (married joint); and 20% applies above those amounts. (Source: IRS Topic No. 409; Rev. Proc. 2024-40.)

What is the 3.8% NIIT on a home sale?

The Net Investment Income Tax adds 3.8% on the lesser of your net investment income (which includes taxable home-sale gain) or the amount your modified AGI exceeds $200,000 (single) / $250,000 (married joint) / $125,000 (married separate). It is on top of the regular capital-gains rate. (Source: IRC §1411.)

Does this calculate state capital gains tax?

No. This estimate is federal only. Most states tax capital gains as ordinary income and rates vary widely; a few (such as Florida, Texas, and Washington for ordinary gains) have no state income tax. Check your state's rules separately. (Source: IRS Topic No. 409, federal scope.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No sale price, basis, income, or other inputs are ever transmitted to any server.

Long-Term Capital Gains Brackets 2025 — 0% / 15% / 20%

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Long-Term Capital Gains Brackets (2025)

Home-sale gain above the §121 exclusion is a long-term capital gain (the home was held more than a year), taxed at 0%, 15%, or 20% by your 2025 taxable income — 0% up to $48,350 (single) / $96,700 (married joint), 15% up to $533,400 / $600,050, 20% above — plus a 3.8% NIIT for higher earners.

Enter your sale below to see the gain, how much the §121 exclusion covers, the taxable gain, and an estimate of the federal capital-gains tax and 3.8% NIIT. Everything runs in your browser — no data is transmitted.

Important: This is a federal estimate only. It does not compute state capital-gains tax, and it does not model depreciation recapture (unrecaptured §1250 gain, taxed up to 25%) if the home was ever a rental. Source: IRS Topic No. 701 & Publication 523 (§121 exclusion); IRS Topic No. 409 & Rev. Proc. 2024-40 (2025 long-term capital-gains thresholds); IRC §1411 (NIIT); figures for the 2025 tax year, data as of 2024-10-22. Rates and rules change; this is not tax or legal advice.