Calculate capital gains tax, NIIT surcharges, and Section 121 exclusions with institutional precision. Synced with 2026 IRS Publication 550.
Standard rate for most US individual filers
Includes 20% Base + 3.8% NIIT Surcharge
Income limit for 0% long-term gains (Single)
IRS Fiscal Audit • Cumulative Investment Gains
| Fiscal Cycle | Est. Revenue | Gain Velocity | Status |
|---|---|---|---|
| 2020-2021 | $240B | Baseline | Archived |
| 2022-2023 | $285B | +18.7% | Archived |
| 2024-2025 | $310B | +8.8% | Verified |
| 2026 Audit | $320B | +3.2% | Current |
Asset Class Allocation • Statutory Rates
| Asset Tier | Holding Rule | Max Fed Rate | IRS Status |
|---|---|---|---|
| Equities / Crypto | > 1 Year | 23.8% | Standard |
| Real Estate | > 1 Year | 25% (Depr) | Section 121 |
| Collectibles | > 1 Year | 28% | Pub 550 |
| Short-Term | < 1 Year | 37% | Ordinary |
Statutory Formula • NIIT Architecture
| Audit Layer | Mathematical Weight | Data Source | Precision |
|---|---|---|---|
| Filing Status | Bracket Baseline | IRS Pub 17 | Primary |
| Adjusted Gross | Threshold Check | Form 1040 Audit | Secondary |
| Cost Basis | Principal Delta | Schedule D | Variable |
Capital gains taxation in 2026 remains a pillar of wealth management. Understanding the interaction between holding periods, Net Investment Income Tax (NIIT), and state-level statutory rates is essential for optimizing net-of-tax returns on equities, crypto, and real estate.
Assets held for more than one year are subject to the **Long-Term Capital Gains** rates of 0%, 15%, or 20%. In 2026, the 0% bracket has been adjusted for inflation to cover income up to $48,350 for single filers. This provides a significant tax shield for baseline investors and retirees.
The **Section 121 exclusion** remains the most powerful tax benefit for homeowners. For 2026, the statutory caps remain at $250,000 for single filers and $500,000 for married couples filing jointly. To qualify, you must pass the 'Ownership and Use' tests, which mandate primary residency for at least two of the five years preceding the sale.
IRS **Publication 550** clarifies that digital assets (cryptocurrency, NFTs) are treated as property. Every trade is a realization event. In 2026, carriers and exchanges provide automated 1099-DA forms, making precise tracking of cost basis via FIFO (First-In-First-Out) or Specific Identification mandatory for statutory auditing.
Essential 2026 Capital Gains tax intelligence
Execute your 2026 capital gains projections with statutory accuracy.
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