Capital Gains Tax on $300,000 (Short-Term, 2025)
2025 IRS data — updated for current tax year
Gain Amount
$300,000
Short-Term Rate
15.00%
Tax Owed
$45,000
Net Proceeds
$255,000
Key Facts
- Short-term gains (assets held 12 months or less) are taxed as ordinary income — at this amount, the effective rate is 23.10%.
- At $300,000 in capital gains, a single filer with no other income pays $69,297, keeping $230,703.
- The same gain held over a year would qualify for long-term rates — saving $24,297.
- Married filing jointly filers stay at the 0% rate until gains exceed $94,050 in 2025.
$300,000 Short-Term Gain — All Filing Statuses
| Filing Status | Rate | Tax Owed | Net Proceeds |
|---|---|---|---|
| Single | 23.10% | $69,297 | $230,703 |
| Married Filing Jointly | 16.83% | $50,494 | $249,506 |
| Married Filing Separately | 23.10% | $69,297 | $230,703 |
| Head of Household | 21.64% | $64,934 | $235,066 |
Long-Term vs Short-Term Comparison ($300,000)
| Type | Tax Owed | Net Proceeds | Savings |
|---|---|---|---|
| Long-Term (>12 months) | $45,000 | $255,000 | $24,297 |
| Short-Term (≤12 months) | $69,297 | $230,703 | — |