Capital Gains & Qualified Dividends Tax Calculator (2025)
Short-term gains are taxed as ordinary income. Long-term gains and qualified dividends use the 0%, 15%, and 20% brackets with the IRS stacking rules. Optional 3.8% NIIT included.
Inputs
Do not include capital gains or qualified dividends here.
Taxed at ordinary rates.
Interest, passive rents, etc. Used only for the NIIT calculation.
Adjustments and deduction
Summary
Tax on ordinary income (incl. ST gains)
—
Tax on LTCG + qualified dividends
—
Net Investment Income Tax (3.8%)
—
Total federal tax on this income
—
Optional ad slot
How it stacked your gains
Layer
Amount
Rate
Tax
This model does not handle the 25% unrecaptured §1250 gain or the 28% collectibles rate.
Notes
2025 standard deduction and age/blind add-ons, ordinary brackets, and capital gains thresholds follow IRS inflation tables. :contentReference[oaicite:0]{index=0}
Capital gains and qualified dividends use the stacking rule based on taxable income. :contentReference[oaicite:1]{index=1}
NIIT is 3.8% on the lesser of net investment income or MAGI over the filing-status threshold. Thresholds are $250k MFJ/QSS, $125k MFS, $200k Single/HOH. :contentReference[oaicite:2]{index=2}