Capital Gains Rates Remain Unchanged for 2014

• 15% is the top capital gain rate form most filers applying to long-term capital gains that fall in the 25% to 35% tax brackets.
  
• 0% for long-term capital gain income that falls in the 10% or 15% tax brackets (up to $39,600 for singles or $73800 for joint files).
  
• 20% for long-term capital gain income that falls in the 39.6% tax bracket for high-income taxpayers (income over $400,000).
  

Individuals with incomes over $200,000 if single or $250,000 married will also be subject to the new 3.8% surtax on net investment income which includes net long term capital gains.