2014 Capital Gain Rates (01-2013 Tax Act)

2014 Capital Gain Rates (01/2013 Tax Act) If net capital gain is from:

Then maximum capital gains rate is:

Collectibles

28%*

Gain on Qualified Small Business Stock Equal to the Section 1202 Exclusion

28%*

Un-recaptured Section 1250 Gain

25%*

Rate when taxpayer is in 39.6% personal bracket

20%*

Other gain & qualified dividends when the regular tax rate is 15% or higher

15%*

Other gain & qualified dividends when the regular tax rate is lower than 15%

0%

*Plus potential 3.8% NII surtax for incomes >$200,000 single, $250,000 married joint

*Note that the 15% highest normal capital gain rate in 2012 was 15%, while in 2014 it can be as high as 23.8% for a 59% increase in the capital gain rate! ((23.8-15)/15)

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