Capital Gains Tax on $100,000 (Short-Term, 2025)
2025 IRS data — updated for current tax year
Gain Amount
$100,000
Short-Term Rate
15.00%
Tax Owed
$15,000
Net Proceeds
$85,000
Key Facts
- Short-term gains (assets held 12 months or less) are taxed as ordinary income — at this amount, the effective rate is 13.61%.
- At $100,000 in capital gains, a single filer with no other income pays $13,614, keeping $86,386.
- The same gain held over a year would qualify for long-term rates — saving -$1,386.
- Married filing jointly filers stay at the 0% rate until gains exceed $94,050 in 2025.
$100,000 Short-Term Gain — All Filing Statuses
| Filing Status | Rate | Tax Owed | Net Proceeds |
|---|---|---|---|
| Single | 13.61% | $13,614 | $86,386 |
| Married Filing Jointly | 7.92% | $7,923 | $92,077 |
| Married Filing Separately | 13.61% | $13,614 | $86,386 |
| Head of Household | 10.22% | $10,225 | $89,775 |
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 | — |