Capital Gains Tax on $100,000 (Long-Term, 2025)
2025 IRS data — updated for current tax year
Gain Amount
$100,000
Long-Term Rate
15.00%
Tax Owed
$15,000
Net Proceeds
$85,000
Key Facts
- Long-term gains (assets held over 12 months) qualify for a preferential 15.00% rate versus ordinary income rates up to 37%.
- At $100,000 in capital gains, a single filer with no other income pays $15,000, keeping $85,000.
- The same gain taxed short-term would cost $13,614 — -$1,386 more.
- Married filing jointly filers stay at the 0% rate until gains exceed $94,050 in 2025.
$100,000 Long-Term Gain — All Filing Statuses
| Filing Status | Rate | Tax Owed | Net Proceeds |
|---|---|---|---|
| Single | 15.00% | $15,000 | $85,000 |
| Married Filing Jointly | 15.00% | $15,000 | $85,000 |
| Married Filing Separately | 15.00% | $15,000 | $85,000 |
| Head of Household | 15.00% | $15,000 | $85,000 |
Long-Term vs Short-Term Comparison ($100,000)
| Type | Tax Owed | Net Proceeds | Savings |
|---|---|---|---|
| Long-Term (>12 months) | $15,000 | $85,000 | -$1,386 |
| Short-Term (≤12 months) | $13,614 | $86,386 | — |