Capital Gains Tax Rates for 2027

The same 0%/15%/20% structure as 2026. For single filers the 0% rate covers taxable income up to $51,050 (up from $49,450 in 2026) and the 15% rate up to $563,200. These are the official IRS breakpoints from Rev. Proc. 2026-35, released November 5, 2026, for tax year 2027.

IRS Rev. Proc. 2026-35 publishes them as the maximum zero rate and maximum 15% rate amounts under IRC § 1(j)(5)(B). The IRS indexes each 2018 statutory breakpoint by the § 1(f)(3) cost-of-living ratio from chained CPI-U, with 2017 as the base year, and rounds the increase down. Estates and trusts get their own, much lower breakpoints: $3,400 for the 0% rate and $16,750 for the 15% rate.

Yes, for gains that fall within taxable income of up to $51,050 as a single filer or $102,100 married filing jointly. Ordinary income fills the brackets first, so only the part of your gain that still fits under that ceiling is taxed at 0%.

No. The Net Investment Income Tax MAGI thresholds are written into the statute itself (enacted 2013) and have never been inflation-adjusted, so the revenue procedure does not touch them. The 2027 thresholds equal the 2026/2025 amounts exactly: $200,000 single/HoH, $250,000 MFJ/QSS, and $125,000 MFS. A gain taxed at 15% would still effectively cost 18.8% once NIIT applies, and a gain taxed at 20% would cost 23.8%.

Taxable income — your adjusted gross income (AGI) minus your standard or itemized deduction and any other deduction taken after AGI (QBI, and the Schedule 1-A deductions for tips, overtime, car loan interest and seniors); the same rule applies in every year. The 2027 single-filer standard deduction of $16,600 (see the standard deduction 2027 reference) raises the 0%-rate ceiling in gross-income terms by that amount.

On November 5, 2026, in Rev. Proc. 2026-35, the IRS's annual inflation-adjustment revenue procedure (the 2026 LTCG brackets came from Rev. Proc. 2025-32, released October 9, 2025).