2013 Capital Gains Tax Table

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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.
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Wealth Manager

Austin Fey is a Wealth Manager at Marotta Wealth Management, specializing in charitable giving and asset allocations. She is a regular contributor to our Marotta On Money articles, often giving advice to those just getting started in finance.

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