US capital gains tax 0% ceiling, $102,100 for married couples… the standard is taxable income

The U.S. Internal Revenue Service set the 2027 taxable-income thresholds for the 0% federal long-term capital gains rate at $51,050 for single filers and $102,100 for married couples filing jointly, CNBC reported. The ceilings are based on taxable income after deductions rather than gross salary, and the new brackets apply to 2027 income, with returns typically filed in 2028. Long-term capital gains—profits on assets held more than a year—face a three-tier rate structure of 0%, 15% and 20%, while gains on assets held a year or less are taxed as ordinary income. The thresholds matter because they determine which investors can exit appreciated positions, including crypto holdings, without federal capital gains tax. What to watch next is whether the 0% band keeps pace with inflation in subsequent IRS updates and how investors time realizations around the $51,050 and $102,100 cutoffs.