Property Gain Tax Calculator
US, 2026 tax year · figures follow that year's rules
Estimates 2026 federal tax on capital gains: classifies the gain by holding period, applies the $3,000 loss limit, stacks long-term gain on ordinary income through the 0%, 15% and 20% bands with the IRS worksheet's final comparison, and adds the 3.8% net investment income tax.
Your figures
Updates as you typeHow this is worked out
8 steps
- Gain on the sale = 600000 - 300000 = 300000 (long-term (more than one year))
- Section 121 exclusion: 250000 of the long-term gain is excluded, leaving 50000
- AGI = 60000 + 50000 = 110000; taxable income = AGI - 16,100 standard deduction = 93900
- Net capital gain inside taxable income = 50000; ordinary portion = 43900
- Tax on the ordinary portion from the 2026 schedule = 5020
- Stack the gain: 5550 up to the 49,450 breakpoint at 0%; 44450 up to 545,500 at 15%; 0 above at 20% = 6667.5
- Worksheet: lesser of 5020 + 6667.5 = 11687.5 and the tax on all 93900 as ordinary income, 15370 -> income tax 11687.5
- NIIT = 3.8% x lesser of net investment income 50000 and MAGI 110000 - 200,000 = 0
Figures from US federal tax tables (IRS), 2026 rules, checked 31 August 2026. Its 7 worked examples are re-run on every release, last on 15 September 2026. What changed · how reference data is kept current
Sources and references
8 sources
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What this calculator does
Estimates 2026 federal tax on capital gains: classifies the gain by holding period, applies the $3,000 loss limit, stacks long-term gain on ordinary income through the 0%, 15% and 20% bands with the IRS worksheet's final comparison, and adds the 3.8% net investment income tax.
How to use Property Gain Tax Calculator
Enter Filing status, Ordinary income (wages, interest, other), Net long-term capital gain (negative for a loss), Net short-term capital gain (negative for a loss), Sale price of an asset (optional), Cost basis of that asset, Holding period of that asset, Purchase date, Sale date and Section 121 main-home exclusion to apply. The calculator checks the values, applies the stated method, and updates the result without saving your figures.
What the result means
The result includes Total federal tax (income tax plus NIIT), Federal income tax (Form 1040 line 16), Net investment income tax (3.8%), Extra federal tax caused by the gains, Holding period of the entered sale, Gain or loss on the entered sale, Gain excluded under section 121, Net long-term gain after exclusion, Net short-term gain, Overall net capital gain or loss (Schedule D line 16), Capital loss deducted this year, Capital loss carried forward, Adjusted gross income, Standard deduction, Taxable income, Net capital gain inside taxable income, Ordinary portion of taxable income, Tax on the ordinary portion, Gain taxed at 0%, Gain taxed at 15%, Gain taxed at 20%, Tax on the long-term gain (15% and 20% bands), Worksheet: ordinary tax plus gain tax, Worksheet: tax on all taxable income as ordinary and Total federal tax rounded to whole dollars. Review the visible working and any warnings before using the answer for a decision.
Method and checks
The method cites IRS Rev. Proc. 2025-32: 2026 rate tables (section 4.01), maximum zero and 15% rate amounts (section 4.03), standard deduction (section 4.14); IRS news release IR-2025-103, tax inflation adjustments for tax year 2026; IRS Tax Topic 409, Capital Gains and Losses (holding period, $3,000 / $1,500 loss limit, 0/15/20% structure), among others. Its 7 built-in worked examples are checked on every full test run. The initial answer and working are rendered on the server, so they remain readable without JavaScript.
Results are general information, not financial, tax, legal, medical or engineering advice. Check any decision that matters with a qualified professional.
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