After-Tax Outcome on This Sale
Long-term · 2026 rates
Sell all at once — one tax year
$0
↓
$0
Saved by splitting
Split across two tax years
$0
Federal
State
NIIT (3.8%)
After-tax kept
Realized gain$0
Total tax (best case)$0
After-tax proceeds$0
Planning Recommendation
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One year vs. two years, line by line
Same realized gain, same loss offset — only the timing differs.
How the tax is built
The long-term gain stacks on top of your other income; each band is taxed at its own rate.
Sell all at once Year 1
Two-year split Combined
Federal long-term capital gains — 2026
IRS Rev. Proc. 2025-32. Bands are taxable income; the row your gain lands in is highlighted.
2026 LTCG bands — Married filing jointly
Net Investment Income Tax
A flat 3.8% applies to the lesser of net investment income or the amount your MAGI exceeds the threshold ($250,000 for this filing status). These thresholds are not indexed for inflation — they have been fixed since 2013.
State
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Annual maintenance: federal bands are inflation-indexed every year and state rates change with legislation. Verify the figures above against the current IRS revenue procedure before each tax year. Last set to tax year 2026.
This projector is a planning estimate, not a tax return. It models the federal 0/15/20% long-term structure, the 3.8% NIIT, and a single top state rate. It does not compute AMT, the 28% collectibles rate, the 25% unrecaptured §1250 rate on real estate depreciation, QSBS exclusions, or state-specific gain rules. This tool provides planning analysis only and does not prepare returns or render legal or investment advice.