Capital Gains Tax Calculator
Federal estimates for tax year 2025: short-term gains taxed as ordinary income, long-term gains at preferential 0% / 15% / 20% rates stacked after ordinary taxable income.
Estimated federal income tax
$18,024
On ordinary income
$14,274
On long-term gains
$3,750
Total taxable income
$113,000
Effective rate (all income)
14.1%
Ordinary income bracket slices
| Rate | Taxable in slice | Tax |
|---|---|---|
| 10% | $11,925 | $1,193 |
| 12% | $36,550 | $4,386 |
| 22% | $39,525 | $8,696 |
Long-term gain is stacked after ordinary taxable income for 0% / 15% / 20% rates (2025 IRS thresholds).
Methodology
Ordinary taxable income is computed after the standard deduction (or your custom deduction) from wages, other ordinary income, and short-term capital gains. Long-term gains are reduced by any remaining standard deduction and then taxed at 0%, 15%, or 20% based on where those dollars fall on the IRS rate schedule for your filing status.
Brackets for ordinary income match IRS Rev. Proc. 2024-40. Long-term thresholds follow IRS-published 2025 tables summarized in IRS Topic 409 & Rev. Proc. 2024-40 (2025 tax year).