2022 Capital Gains Tax Rate Thresholds
| Capital Gains Tax Rate | Taxable Income (Single) | Taxable Income (Married Filing Separate) | Taxable Income (Head of Household) | Taxable Income (Married Filing Jointly) |
| 0% | Up to $41,675 | Up to $41,675 | Up to $55,800 | Up to $83,350 |
| 15% | $41,675 to $459,750 | $41,675 to $258,600 | $55,800 to $488,500 | $83,350 to $517,200 |
| 20% | Over $459,750 | Over $258,600 | Over $488,500 | Over $517,200 |
Tax on Net Investment Income
There’s an additional 3.8% surtax on net investment income (NII) that you might have to pay on top of the capital gains tax. (NII includes, among other things, taxable interest, dividends, gains, passive rents, annuities and royalties.) You must pay the surtax if you’re a single taxpayer with modified adjusted gross income over $200,000, a married couple filing a joint return with modified AGI over $250,000, or a married person filing a separate return with modified AGI over $125,000.