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Capital Gains Tax Calculator — Single Filers 2025

Single filers use the unmarried brackets for ordinary income (short-term gains) and long-term capital gains. NIIT may apply when MAGI exceeds $200,000.

Capital Gains Calculator

Federal · NIIT · All 50 states

2026 ratesIRS verified

Follow the three steps, save the sale, then calculate. Required fields are marked with *.

Your tax profile

These apply to every sale in this estimate.

What you sold

Prices and quantity for this lot. Give it a name if you will add more than one sale.

Asset type

When you bought and sold

The IRS uses these dates to decide short-term vs long-term rates.

Next: Save this sale to the order log, then click Calculate now. Tax results do not update until you calculate.

Order log

Sales included in this tax estimate.

Please fill in the details to see your results. Follow the three steps on the left, then save a sale here.

Single filer capital gains brackets

Filing as single means your long-term capital gains and ordinary income use the unmarried IRS thresholds. For tax year 2025, the 0% long-term capital gains bracket for single filers generally runs through taxable income of $48,350; the 15% bracket continues through $533,400, with 20% above that. IRS Revenue Procedure 2025-32 inflation-adjusted the 2026 figures upward.

Short-term gains are stacked into ordinary taxable income and taxed at progressive rates up to 37%. The 3.8% Net Investment Income Tax generally begins when MAGI exceeds $200,000 for single filers — the same threshold used for head of household.

State tax depends on where you live (or where the gain is sourced). Combine this filing-status lander with a state page for a fuller estimate. Bracket thresholds change with taxable income including the gain itself (“gain stacking”), so entering approximate income before the gain is important for accuracy.

Educational estimates only — not tax advice. See our methodology and IRS Topic 409 for primary sources.

Comparesingle,married filing jointly,head of household, andmarried filing separately·Methodology

FAQ

Frequently asked questions

What is the 0% long-term capital gains bracket for single filers in 2025?

For tax year 2025, single filers generally stay in the 0% long-term capital gains bracket when taxable income (including the gain) stays within the IRS 0% threshold for that year — about $48,350 for single filers.

When does NIIT apply to single filers?

NIIT generally applies when MAGI exceeds $200,000 for single filers. The 3.8% tax applies to the lesser of net investment income or the MAGI excess over the threshold.

Should I use single or head of household?

Head of household requires qualifying for that filing status under IRS rules (typically an unmarried filer paying more than half the cost of keeping up a home for a qualifying person). If you do not qualify, use single.