US Capital Gains Tax Calculator
Estimate your federal CGT (including Section 121, NIIT, and long-vs-short-term rates), plus state tax on the sale of a US property.
Rates current as of April 2026
2026 federal IRS brackets (post-OBBBA permanent extensions) and all 50-state + DC statute rates. Federal LTCG 0/15/20%, NIIT 3.8%, § 121 exclusion.
Property details
Over 1 year → long-term rates. One year or less → short-term (ordinary income).
Primary residence (Section 121)
Excludes up to $250k single / $500k MFJ if you lived in it 2 of last 5 years.
Tax profile
Determines which 0% / 15% / 20% band the gain lands in.
LTCG taxed as ordinary income; top 13.3% (excludes 1.1% SDI on wages).
Total Tax Due
$30,564
28.3% of gain · Fed $16,200 + NIIT $0 + State $14,364
Net to You
$298,436
After sale costs and all taxes · Long-term rate
Taxable Gain
$108,000
Raw gain $108,000
Where your sale proceeds go
Not tax advice.
US tax law is complex — depreciation recapture (25% rate), state-specific rules, AMT, alternative tax elections, and investor-status classifications can all change the outcome. Use this for planning, not filing. Always work with a CPA or IRS Enrolled Agent before closing.