Capital Gains Tax Strategies 2026: Rates, Harvesting, and NIIT Explained

# Capital Gains Tax Strategies 2026: Rates, Harvesting, and NIIT Explained

> **Quick answer:** Long-term capital gains tax rates in 2026 are 0%, 15%, or 20% depending on your taxable income, with the One Big Beautiful Bill Act (OBBBA) permanently locking in TCJA thresholds. Single filers under $49,450 and married filers under $98,900 pay zero federal tax on long-term gains — creating a significant harvesting opportunity. The 3.8% Net Investment Income Tax adds an extra layer for higher earners above $200,000 (single) or $250,000 (MFJ).

Capital gains tax strategies in 2026 matter more than they have in years. With the OBBBA permanently extending TCJA rates and the IRS publishing new inflation-adjusted thresholds, investors now have a stable planning framework — and several powerful strategies that most people overlook. Whether you are sitting on appreciated stock, planning a business exit, or managing a retiree portfolio, understanding your exact bracket and the moves available inside it can save thousands.

## 2026 Capital Gains Tax Rates: The Complete Bracket Table

The three-tier structure — 0%, 15%, 20% — remains intact for 2026. What changed is that these thresholds are now permanently embedded in law through the OBBBA, eliminating the planning uncertainty that existed when TCJA was set to expire in 2025.

Here are the exact 2026 thresholds by filing status, as confirmed by the IRS and reported by Kiplinger: