Capital Gains Tax Brackets 2027: Not Released as of November 4, 2026
As of November 4, 2026, the IRS had not released capital gains rate thresholds for 2027. The IRS page of inflation-adjusted tax items by tax year (Page Last Reviewed or Updated: 01-Dec-2025) lists 2026 as its newest year, the IRS page ‘News releases for current month’, read November 4, 2026, listed IR-2026-117 through IR-2026-129 (October 1 to October 29, 2026; Page Last Reviewed or Updated: 29-Oct-2026), none of whose summary lines mentions inflation adjustments, and Rev. Proc. 2025-32, section 4.03, gives the thresholds for taxable years beginning in 2026. This page publishes no 2027 threshold and no estimate.
Maintained by Archie Chang · Sources checked against IRS text on November 4, 2026 · Methodology & sources
What the IRS had published on November 4, 2026
The IRS page of inflation-adjusted tax items by tax year (Page Last Reviewed or Updated: 01-Dec-2025) lists 2026 as its newest year. Its 2026 entry lists IR-2025-103, the IRS news release dated October 9, 2025 for the tax year 2026 inflation adjustments, which links the revenue procedure with the thresholds below, and IR-2025-111, a release on 401(k) and IRA limits. That page is dated 01-Dec-2025, so the IRS page ‘News releases for current month’, read November 4, 2026, was read as well: it listed IR-2026-117 through IR-2026-129 (October 1 to October 29, 2026; Page Last Reviewed or Updated: 29-Oct-2026), and none of its summary lines mentions inflation adjustments. The IRS had not released a 2027 revenue procedure with capital gains thresholds in either place when we checked on November 4, 2026.
This page does not estimate 2027 thresholds from the 2026 ones.
2026 capital gains rate thresholds by filing status
Rev. Proc. 2025-32, section 4.03, introduces its table with this sentence:
“For taxable years beginning in 2026, the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B), as adjusted for inflation, are as follows:”
| Filing status (Rev. Proc. row) | Maximum zero rate amount | Maximum 15% rate amount |
|---|---|---|
| Married Individuals Filing Joint Returns and Surviving Spouse | $98,900 | $613,700 |
| Married Individuals Filing Separate Returns | $49,450 | $306,850 |
| Heads of Household | $66,200 | $579,600 |
| All Other Individuals | $49,450 | $545,500 |
| Estates and Trusts | $3,300 | $16,250 |
What the 0%, 15% and 20% rates mean, in the IRS wording
The Rev. Proc. table gives amounts but not the rates. IRS Topic no. 409 describes the rates, using the thresholds of tax year 2025:
“Net capital gains are taxed at different rates depending on overall taxable income, although some or all net capital gain may be taxed at 0%. For taxable years beginning in 2025, the tax rate on most net capital gain is no higher than 15% for most individuals. A capital gains rate of 0% applies if your taxable income is less than or equal to: $48,350 for single and married filing separately; $96,700 for married filing jointly and qualifying surviving spouse; and $64,750 for head of household. A capital gains rate of 15% applies if your taxable income is: more than $48,350 but less than or equal to $533,400 for single; more than $48,350 but less than or equal to $300,000 for married filing separately; more than $96,700 but less than or equal to $600,050 for married filing jointly and qualifying surviving spouse; and more than $64,750 but less than or equal to $566,700 for head of household. However, a capital gains rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate.”
Our reading, applying that wording to the 2026 amounts in the table above: the 0% rate applies up to the maximum zero rate amount, the 15% rate above it up to the maximum 15% rate amount, and the 20% rate above that, for the individual filing statuses.
| Filing status | 0% up to | 15% from above that up to | 20% above |
|---|---|---|---|
| Married filing jointly (or qualifying surviving spouse) | $98,900 | $613,700 | more than $613,700 |
| Married filing separately | $49,450 | $306,850 | more than $306,850 |
| Head of household | $66,200 | $579,600 | more than $579,600 |
| Single | $49,450 | $545,500 | more than $545,500 |
The same Topic 409 page lists exceptions to the 0%, 15% and 20% rates:
“There are a few other exceptions where capital gains may be taxed at rates greater than 20%: The taxable part of a gain from selling section 1202 qualified small business stock is taxed at a maximum 28% rate. Net capital gains from selling collectibles (such as coins or art) are taxed at a maximum 28% rate. The portion of any unrecaptured section 1250 gain from selling section 1250 real property is taxed at a maximum 25% rate. Note: Net short-term capital gains are subject to taxation as ordinary income at graduated tax rates.”
Where IRS documents differ: Topic 409 shows 2025 figures
When we checked on November 4, 2026, IRS Topic no. 409 (Page Last Reviewed or Updated: 24-Sep-2026) still printed the thresholds for taxable years beginning in 2025. Rev. Proc. 2025-32 gives the amounts for taxable years beginning in 2026. The documents cover different tax years, and both sets of figures are shown here.
| Filing status | Topic 409, 2025: 0% up to | Topic 409, 2025: 15% up to | Rev. Proc., 2026: 0% up to | Rev. Proc., 2026: 15% up to |
|---|---|---|---|---|
| Single | $48,350 | $533,400 | $49,450 | $545,500 |
| Married filing jointly (or qualifying surviving spouse) | $96,700 | $600,050 | $98,900 | $613,700 |
| Married filing separately | $48,350 | $300,000 | $49,450 | $306,850 |
| Head of household | $64,750 | $566,700 | $66,200 | $579,600 |
What sets the 2027 thresholds
The 2026 Rev. Proc. sentence quoted above says the amounts are “as adjusted for inflation”. The IRS page of inflation-adjusted tax items by tax year describes the annual releases:
“By factoring inflation into the tax rates and certain other amounts, the law protects taxpayers from losing the value of various benefits. Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year.”
For 2026, the IRS news release was dated October 9, 2025 and points to the revenue procedure for details:
“IR-2025-103, Oct. 9, 2025 WASHINGTON — The Internal Revenue Service today announced the tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2025-32 PDF provides details about these annual adjustments.”
That is the 2026 release date, given as a past fact. This page does not predict the date or the amounts of the 2027 release.
Frequently asked questions
Has the IRS released the 2027 capital gains rate thresholds?
As of November 4, 2026, no. The IRS page Inflation-adjusted tax items by tax year (Page Last Reviewed or Updated: 01-Dec-2025) lists 2026 as its newest year, with IRS news release IR-2025-103, dated October 9, 2025, for the 2026 adjustments; the IRS page ‘News releases for current month’, read November 4, 2026, listed IR-2026-117 through IR-2026-129 (October 1 to October 29, 2026; Page Last Reviewed or Updated: 29-Oct-2026), none of whose summary lines mentions inflation adjustments; and IRS Rev. Proc. 2025-32, section 4.03, gives the thresholds for taxable years beginning in 2026. This is a dated check of what the IRS had published on that day.
What are the 2026 capital gains tax rate thresholds?
IRS Rev. Proc. 2025-32, section 4.03, gives these maximum zero rate amounts and maximum 15 percent rate amounts for taxable years beginning in 2026: married individuals filing joint returns and surviving spouse, $98,900 and $613,700; married individuals filing separate returns, $49,450 and $306,850; heads of household, $66,200 and $579,600; all other individuals, $49,450 and $545,500. For estates and trusts the amounts are $3,300 and $16,250.
How do the 0%, 15% and 20% capital gains rates work?
IRS Topic no. 409 says “Net capital gains are taxed at different rates depending on overall taxable income, although some or all net capital gain may be taxed at 0%” and that “a capital gains rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate.” It also lists exceptions: gain from section 1202 qualified small business stock and from collectibles is taxed at a maximum 28% rate, unrecaptured section 1250 gain at a maximum 25% rate, and net short-term capital gains are subject to taxation as ordinary income. The Topic 409 page prints 2025 thresholds; the 2026 thresholds are in Rev. Proc. 2025-32.
Why does IRS Topic 409 show different thresholds from Rev. Proc. 2025-32?
On November 4, 2026, the IRS Topic no. 409 page (Page Last Reviewed or Updated: 24-Sep-2026) said “For taxable years beginning in 2025” and listed a 0% threshold of $48,350 for single and married filing separately, $96,700 for married filing jointly and qualifying surviving spouse, and $64,750 for head of household. IRS Rev. Proc. 2025-32 gives the amounts for taxable years beginning in 2026, such as $49,450 for all other individuals and $98,900 for married individuals filing joint returns. The two documents cover different tax years, and this page shows both.
What sets the 2027 capital gains thresholds?
IRS Rev. Proc. 2025-32, section 4.03, says the 2026 maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B) are “as adjusted for inflation”, and the IRS page Inflation-adjusted tax items by tax year says “Each fall, the IRS issues two documents detailing the results of these adjustments for the coming year.” This answer describes the 2026 documents and does not give a 2027 figure.
Sources (checked November 4, 2026): IRS Rev. Proc. 2025-32 · IRS Topic no. 409 · IRS page Inflation-adjusted tax items by tax year · IRS news release IR-2025-103 · IRS page News releases for current month