How much capital gains tax on $100,000?
You pay $15,000 in federal tax on a $100,000 long-term gain (profit on an asset held for more than one year) if you are a single filer with an $86,100 salary in 2026. After you subtract the $16,100 standard deduction from the salary, you have $70,000 of taxable income and pay 15% on the whole gain.
What is the capital gains tax rate on $100,000 in 2026?
You pay 0%, 15% or 20% on a long-term gain, based on your taxable income (income after deductions) with the gain included. You add the gain to your other taxable income and pay each band’s rate on the part of the gain inside that band (IRS Rev. Proc. 2025-32).
| Long-term rate | Single taxable income | Joint taxable income |
|---|---|---|
| 0% | Up to $49,450 | Up to $98,900 |
| 15% | $49,451 to $545,500 | $98,901 to $613,700 |
| 20% | Over $545,500 | Over $613,700 |
Federal tax on a $100,000 long-term gain at different incomes
| Filing status and other taxable income | Gain taxed at 0% | Gain taxed at 15% or 20% | Federal tax |
|---|---|---|---|
| Single, $0 | $49,450 | $50,550 at 15% | $7,583 |
| Single, $20,000 | $29,450 | $70,550 at 15% | $10,583 |
| Joint, $50,000 | $48,900 | $51,100 at 15% | $7,665 |
| Single, $500,000 | $0 | $45,500 at 15%, $54,500 at 20% | $21,525: $17,725 plus $3,800 net investment income tax |
Assumptions: 2026 federal rates, other taxable income after deductions, the whole $100,000 held for more than one year, tax rounded to the nearest dollar.
A married couple under 65 with no other income pays $0 in federal tax on the same gain. They subtract the $32,200 standard deduction from the $100,000 gain and have $67,800 of taxable income, all inside the 0% band.
Selling at a different income level? Send your expected gain and other income, and we calculate your federal and state tax before you sell.
How much tax on a $100,000 short-term capital gain?
$23,286 in federal tax for the same single filer with $70,000 of taxable income, because you pay ordinary income tax rates on a short-term gain (profit on an asset held for one year or less).
- 22% on the first $35,700 of the gain, from $70,000 to $105,700 of taxable income: $7,854
- 24% on the remaining $64,300, from $105,700 to $170,000: $15,432
The single filer pays $8,286 less by holding the asset for more than one year. To count the holding period, start on the day after you bought the asset and include the day you sell (IRS Topic 409).
Do you owe the 3.8% net investment income tax (NIIT) on a $100,000 gain?
Only if your modified adjusted gross income (MAGI), which is the income total on your Form 1040 before the standard or itemized deduction plus any foreign earned income you excluded, is over $200,000 single or $250,000 joint. Congress set those amounts in the law, and the IRS does not adjust them for inflation.
You pay 3.8% on whichever is smaller: your net investment income, which includes capital gains, interest and dividends, or the amount of MAGI over the threshold.
Example: a single filer with MAGI of $260,000, including the gain, pays 3.8% on $60,000, which is $2,280.
Which long-term gains have a top rate above 20%?
Collectibles, such as art and coins: up to 28%
Taxable gain on qualified small business stock: up to 28%
Gain from depreciation you claimed on real estate (unrecaptured section 1250 gain): up to 25%
Do you pay tax on the sale price or the profit?
On the profit. Your gain is the sale price minus your cost basis, which is what you paid for the asset plus costs such as purchase fees and improvements. If you sell $100,000 of stock you bought for $60,000, your gain is $40,000. The single filer with an $86,100 salary pays $6,000 in federal tax on that gain.
How can you estimate the tax on $100,000?
Work out your gain.
Check whether you held the asset for more than one year.
Add the gain to your other taxable income.
Find the federal rate for that total.
Check whether your MAGI is high enough for the 3.8% NIIT.
Add your state tax.
Do you pay capital gains tax on a $100,000 profit from selling your house?
No, if the house is your main home and you meet the IRS ownership and use tests. You can exclude up to $250,000 of gain, or $500,000 if you file jointly with your spouse (IRS Topic 701).
- Ownership test: you or your spouse owned the home for at least 2 of the 5 years before the sale
- Use test: you lived in the home as your main home for at least 2 of those 5 years
- Joint filers: either spouse can meet the ownership test, and both spouses must meet the use test
- Repeat sales: you generally cannot use the exclusion if you excluded gain on another home sale in the 2 years before
You owe no NIIT on gain you exclude. You cannot use the exclusion on a second home or a rental that does not meet the use test.
Selling a home or rental this year? We work out how much of your gain you can exclude. Check my home sale →
How much Oregon tax on a $100,000 capital gain?
$10,728 for a single Portland resident with $80,000 of other Oregon taxable income. Oregon taxes capital gains at the same rates as other income, up to 9.9% on taxable income over $125,000 single or $250,000 joint in 2026 (Oregon DOR).
Assumptions: 2026 rates, Multnomah County resident inside the Metro district, before credits and Oregon’s subtraction for federal tax paid. Local rates from the City of Portland Revenue Division.
| Tax on the $100,000 gain | Amount |
|---|---|
| Oregon income tax | $9,383 |
| Metro supportive housing services tax, 1% over $128,000 | $520 |
| Multnomah County Preschool for All tax, 1.5% over $125,000 | $825 |
Does Washington charge capital gains tax on $100,000?
No. Washington taxes long-term gains only above a $278,000 standard deduction per person or married couple (2025 tax year), so you owe $0 on a $100,000 gain. Above the deduction, the rate is 7%. Washington exempts real estate sales (Washington DOR).
Does the IRS count a $100,000 capital gain as income?
Yes. The gain is part of your adjusted gross income (AGI). You pay ordinary rates on your wages and capital gains rates on a long-term gain. With the gain in your AGI, you may also:
- Owe the 3.8% NIIT
- Lose part or all of Oregon’s subtraction for federal tax paid, which Oregon phases out at higher incomes
When do you pay the tax on a $100,000 gain?
During the year of the sale, if you expect to owe $1,000 or more when you file. You pay through estimated tax payments, which you send the IRS during the year, or through extra withholding.
- Federal underpayment penalty: you avoid it if you pay at least 90% of this year’s tax or 100% of last year’s tax, whichever is smaller. The IRS sets different rules for some higher-income taxpayers (IRS Publication 505).
- Late-year sale: if you sell late in the year, you can figure your payments on annualized income with Form 2210 and pay more in the quarter of the sale.
- Withholding: employees can ask their employer to withhold more instead, using a new Form W-4.
- Oregon: Oregon requires estimated payments if you expect to owe $1,000 or more after withholding and credits. The 2026 due dates are April 15, June 15 and September 15, 2026, and January 15, 2027.
- Portland local taxes: the City of Portland Revenue Division requires quarterly Metro and Preschool for All payments for 2026 if you owe $5,000 or more of that tax this year and owed $5,000 or more last year.
Expecting a large gain this year? We work out your federal and Oregon estimated payments and the dates to pay them.
How to reduce capital gains tax on $100,000
Hold the asset for more than one year before you sell.
Sell in a low-income year, such as your first year of retirement, so you pay 0% on more of the gain.
Sell investments that have lost value in the same year to offset the gain. You can deduct up to $3,000 ($1,500 if married filing separately) of losses beyond your gains against other income and carry the rest forward. If you buy the same or a substantially identical investment within 30 days before or after the loss sale, the IRS disallows the loss under the wash-sale rule.
Spread a business or property sale over several years with an installment sale, where the buyer pays you over time and you report the gain as you receive payments. You cannot use an installment sale for publicly traded stock, and you report any depreciation recapture, the part of the gain taxed as ordinary income because of past depreciation, in the year of the sale.
Give shares you have held for more than one year to a charity instead of cash. You do not sell the shares, so you have no capital gain to report. If you itemize, you can generally deduct their fair market value, up to 30% of your AGI for gifts to public charities (IRS Publication 526).
Capital gains tax planning with a Portland CPA
Who we work with
- People selling shares, funds or crypto with a large gain
- Owners selling a rental, second home or business interest
- Retirees planning sales around the 0% band
How our capital gains planning works
You send your sale details by phone or through the contact form.
We estimate your federal, Oregon, Washington and Portland local tax before you sell, through our tax planning service.
We set out timing options, such as splitting a sale across tax years, and work with our investment strategy team on what to sell.
We calculate your estimated payments and due dates.
We prepare the return for the year of the sale through our individual tax preparation service.
What affects the cost of capital gains tax planning?
We price capital gains tax planning on five factors.
- 1Number of assets sold in the year
- 2Asset type: shares, crypto, a rental or a business interest
- 3The condition of your cost basis records
- 4Number of states that tax the gain
- 5Whether you need estimated payments and the return as well as the estimate
The light end is a single filer selling one block of shares, with the cost basis on the broker statement, Oregon tax only and a pre-sale estimate. These are the factors, not a quote.
Can you avoid capital gains tax by reinvesting the money?
No, for stocks, funds and crypto. You owe tax for the year of the sale even if you reinvest the money the same day. For investment or business real estate, you can defer the tax with a 1031 exchange, a swap into replacement real estate under section 1031 of the tax code.
Talk to a Portland CPA before you sell
Send the asset type, purchase date, cost basis and expected sale price.
(503) 388-4353info@daytaxaccounting.com555 SE Martin Luther King Jr Blvd, Suite 105, Portland, OR 97214