Capital Gain Rate - Tax bracket - USA

Capital Gain Rate in USA


Tax Brackets in USA

Marginal Tax Rate	Single	Married Filing Jointly or Qualified Widow(er)	Married Filing Separately	Head of Household
10%	$0 – $8,350	$0 – $16,700	$0 – $8,350	$0 – $11,950
15%	$8,351– $33,950	$16,701 – $67,900	$8,351 – $33,950	$11,951 – $45,500
25%	$33,951 – $82,250	$67,901 – $137,050	$33,951 – $68,525	$45,501 – $117,450
28%	$82,251 – $171,550	$137,051 – $208,850	$68,525 – $104,425	$117,451 – $190,200
33%	$171,551 – $372,950	$208,851 – $372,950	$104,426 – $186,475	$190,201 - $372,950
35%	$372,951+	$372,951+	$186,476+	$372,951+

Capital Gains Taxation in USA

*Long term Gains: apply to assets held for more than one year.

2003–2012					2013–
	2003–2007		2008–2012		2013–
Ordinary Income Tax Rate	Short-term Capital Gains Tax Rate	Long-term Capital Gains Tax Rate	Short-term Capital Gains Tax Rate	Long-term Capital Gains Tax Rate	Ordinary Income Tax Rate	Short-term Capital Gains Tax Rate	Long-term Capital Gains Tax Rate
10%	10%	5%	10%	0%	15%	15%	10%
15%	15%	5%	15%	0%
25%	25%	15%	25%	15%	28%	28%	20%
28%	28%	15%	28%	15%	31%	31%	20%
33%	33%	15%	33%	15%	36%	36%	20%
35%	35%	15%	35%	15%	39.6%	39.6%	20%