Capital Gains & NIIT Calculator 2026-2030

Tax Year, Filing Status & Income

Tax Year

2026 brackets and capital gain ceilings are from Rev. Proc. 2025-32 sections 4.01 and 4.03. 2027-2030 are projections.

Assumed Annual Inflation for Projected Years (%)

Used only for 2027-2030. Brackets and capital gain ceilings are indexed under IRC 1(j)(3) and 1(j)(5)(C), with the statutory rounding.

Filing Status

Ordinary Taxable Income ($)

Taxable income after deductions, excluding all net capital gain and qualified dividends (short-term gains are ordinary income). Fills the brackets first. Form 1040 line 15 less the gains entered below.

Long-Term Capital Gain at 0/15/20% ($)

Net long-term gain from Schedule D, excluding unrecaptured section 1250 gain and 28% rate gain, which are entered separately. IRC 1(h)(3)(A), 1222. Enter net figures only (no capital loss netting here).

Qualified Dividends ($)

Form 1040 line 3a. Taxed at 0/15/20% as adjusted net capital gain. IRC 1(h)(11), 1(h)(3)(B).

Unrecaptured Section 1250 Gain ($)

Schedule D line 19. Maximum rate 25%. IRC 1(h)(1)(E), 1(h)(6).

28% Rate Gain ($)

Schedule D line 18: collectibles gain and taxable section 1202 gain. Maximum rate 28%. IRC 1(h)(1)(F), 1(h)(4).

Net Investment Income Tax (Form 8960)

Other Net Investment Income ($)

Interest, non-qualified dividends, annuities, royalties, passive rents and passive business income. Capital gains and qualified dividends above are added automatically. IRC 1411(c)(1).

Deductions Allocable to Net Investment Income ($)

Investment interest, state income taxes allocable to the income, and other deductions properly allocable to the gross income or net gain. Reduces NII. IRC 1411(c)(1)(B).

Deductions Between AGI and Taxable Income ($)

Standard or itemized deduction plus any QBI deduction, so that AGI = taxable income + this amount. Default is the 2026 MFJ standard deduction (Rev. Proc. 2025-32 section 4.14: Single and MFS $16,100, HOH $24,150, MFJ $32,200). Change it for other years or status.

Foreign Earned Income Exclusion Add-Back ($)

Amount excluded under IRC 911(a)(1), net of disallowed deductions (IRC 1411(d)). MAGI = AGI + this amount.

Results

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Last verified: October 29, 2026. Figures checked against IRC 1(h), 1(j), 1411 (Cornell LII), Rev. Proc. 2025-32 sections 4.01 and 4.03, and the 2025 Schedule D Tax Worksheet.

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