| | Investment PlanningMaximum tax on long-term capital gains
and qualified dividends| 0% rate applies (taxable income thresholds) | 2024 | 2025 |
|---|
| Single | Up to $47,025 | Up to $48,350 | | Married filing jointly | Up to $94,050 | Up to $96,700 | | Married filing separately | Up to $47,025 | Up to $48,350 | | Head of household | Up to $63,000 | Up to $64,750 |
| 15% rate applies (taxable income thresholds) | 2024 | 2025 |
|---|
| Single | $47,025 to $518,900 | $48,350 to $533,400 | | Married filing jointly | $94,050 to $583,750 | $96,700 to $600,050 | | Married filing separately | $47,025 to $291,850 | $48,350 to $300,000 | | Head of household | $63,000 to $551,350 | $64,750 to $566,700 |
| 20% rate applies (taxable income thresholds) | 2024 | 2025 |
|---|
| Single | Over $518,900 | Over $533,400 | | Married filing jointly | Over $583,750 | Over $600,050 | | Married filing separately | Over $291,850 | Over $300,000 | | Head of household | Over $551,350 | Over $566,700 |
Unearned income Medicare contribution tax
("net investment income tax")| Amount of tax | 2024 | 2025 |
|---|
| Tax percentage | 3.80% | 3.80% |
| Applies to lesser of (a) net investment income or (b) modified adjusted gross income exceeding: | 2024 | 2025 |
|---|
| Individuals | $200,000 | $200,000 | | Married filing jointly | $250,000 | $250,000 | | Married filing separately | $125,000 | $125,000 |
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