2013 Capital Gains Tax Table

2013 Capital Gains Rates


Married Filing Jointly
Taxable Income (range)		Tax Bracket	Long-Term Capital Gains Tax Rates	MAGI	Medicare Surtax ¹	Total Tax
$0	$17,850	10%	0%	<$250k	0.0%	0%
$17,850	$72,500	15%	0%			0%
$72,500	$146,400	25%	15%			15%
$146,400	$223,050	28%	15%			15%
$223,050	$398,350	33%	15%	>$250k	3.8%	18.8%
$398,350	$450,000	35%	15%			18.8%
$450,000	∞	39.6%	20%			23.8%


Single
Taxable Income (range)		Tax Bracket	Long-Term Capital Gains Tax Rates	MAGI	Medicare Surtax¹	Total Tax
$0	$8,925	10%	0%	<$200k	0%	0%
$8,925	$36,250	15%	0%			0%
$36,250	$87,850	25%	15%			15%
$87,850	$183,250	28%	15%			15%
$183,250	$398,350	33%	15%	>$200k	3.8%	18.8%
$398,350	$400,000	35%	15%			18.8%
$400,000	∞	39.6%	20%			23.8%


Trusts and Estates
Taxable Income (range)		Tax Bracket	Long-Term Capital Gains Tax Rates
$0	$2,450	15%	0%
$2,450	$5,700	25%	15%
$5,700	$8,750	28%	15%
$8,750	$11,950	33%	15%
$11,950	∞	39.6%	23.8%*


*Includes Medicare Surtax
¹ Medicare Surtax: 3.8% on the lesser of net investment earnings (including capital gains) or the amount over the threshold ($250k for Married; $200k for Single)
If your deductions are large, it is possible to have a MAGI over the threshold and be subject to the surtax even though you are in the lower income tax brackets.

Tax Tables