Rates checked against IRS Rev. Proc. 2025-32
How much tax do I pay on crypto in the US?
A $10,000.00 crypto gain on $80,000 of other income costs $2,200.00 in federal tax if sold within a year, or $1,500.00 if held more than a year (2026). That is for a single filer after the $16,100 standard deduction; state tax isn't included.
Federal tax on a crypto gain by income, 2026
$30,000
- $10,000 gain, held a year or less
- $1,200.00
- $10,000 gain, held more than a year
- $0.00
- $50,000 gain, held a year or less
- $7,350.00
- $50,000 gain, held more than a year
- $2,167.50
$50,000
- $10,000 gain, held a year or less
- $1,200.00
- $10,000 gain, held more than a year
- $0.00
- $50,000 gain, held a year or less
- $9,350.00
- $50,000 gain, held more than a year
- $5,167.50
$80,000
- $10,000 gain, held a year or less
- $2,200.00
- $10,000 gain, held more than a year
- $1,500.00
- $50,000 gain, held a year or less
- $11,164.00
- $50,000 gain, held more than a year
- $7,500.00
$120,000
- $10,000 gain, held a year or less
- $2,364.00
- $10,000 gain, held more than a year
- $1,500.00
- $50,000 gain, held a year or less
- $11,964.00
- $50,000 gain, held more than a year
- $7,500.00
$250,000
- $10,000 gain, held a year or less
- $3,580.00
- $10,000 gain, held more than a year
- $1,880.00
- $50,000 gain, held a year or less
- $18,730.25
- $50,000 gain, held more than a year
- $9,400.00
$500,000
- $10,000 gain, held a year or less
- $3,880.00
- $10,000 gain, held more than a year
- $1,880.00
- $50,000 gain, held a year or less
- $19,400.00
- $50,000 gain, held more than a year
- $9,400.00
| Other income | $10,000 gain, held a year or less | $10,000 gain, held more than a year | $50,000 gain, held a year or less | $50,000 gain, held more than a year |
|---|---|---|---|---|
| $30,000 | $1,200.00 | $0.00 | $7,350.00 | $2,167.50 |
| $50,000 | $1,200.00 | $0.00 | $9,350.00 | $5,167.50 |
| $80,000 | $2,200.00 | $1,500.00 | $11,164.00 | $7,500.00 |
| $120,000 | $2,364.00 | $1,500.00 | $11,964.00 | $7,500.00 |
| $250,000 | $3,580.00 | $1,880.00 | $18,730.25 | $9,400.00 |
| $500,000 | $3,880.00 | $1,880.00 | $19,400.00 | $9,400.00 |
Federal tax for a single filer, after the standard deduction. A gain held a year or less is taxed as ordinary income; held longer, at the long-term rates. State tax isn't included.
Short-term vs long-term: the one-year line
A gain is long-term once you've held the coin more than a year. Bought on January 15, 2026, a sale on or before January 15, 2027 is short-term and taxed as ordinary income, at 10% to 37%; from January 16, 2027 it is long-term and taxed at 0%, 15%, and 20%, depending on your taxable income. On top of either, if your income plus the gain is above $200,000 (single), $250,000 (married filing jointly) or $200,000 (head of household), add 3.8% net investment income tax on the smaller of the gain and that excess.
Long-term rates by taxable income and filing status, 2026
single
- Standard deduction
- $16,100
- 0% up to
- $49,450
- 15% up to
- $545,500
- 20% above
- $545,500
married filing jointly
- Standard deduction
- $32,200
- 0% up to
- $98,900
- 15% up to
- $613,700
- 20% above
- $613,700
head of household
- Standard deduction
- $24,150
- 0% up to
- $66,200
- 15% up to
- $579,600
- 20% above
- $579,600
| Filing status | Standard deduction | 0% up to | 15% up to | 20% above |
|---|---|---|---|---|
| single | $16,100 | $49,450 | $545,500 | $545,500 |
| married filing jointly | $32,200 | $98,900 | $613,700 | $613,700 |
| head of household | $24,150 | $66,200 | $579,600 | $579,600 |
The formula
gain = what you sold for β what you paid (fees added to the cost and taken off the proceeds)
taxable income = other income β $16,100 standard deduction (single)
held a year or less: the gain is taxed at the ordinary rates of the bands it reaches, 10% to 37%
held more than a year: the gain is taxed at 0%, 15%, and 20%, by where it lands in taxable income
if income plus the gain is above $200,000 (single), plus 3.8% on the smaller of the gain and that excess
Questions
How is short-term crypto capital gains tax calculated?
A gain on crypto held a year or less is taxed as ordinary income: it is stacked on your other income after the $16,100 standard deduction and taxed at the rates of the bands it reaches. A $10,000.00 gain on $80,000 of other income costs $2,200.00 for a single filer in 2026.
What is the long-term capital gains tax rate on crypto?
0%, 15%, and 20%, depending on your taxable income, for crypto held more than a year. The same $10,000.00 gain on $80,000 of other income costs $1,500.00 long-term instead of $2,200.00. If your income plus the gain is above $200,000 (single), you also pay 3.8% net investment income tax on the smaller of the gain and that excess.
When does crypto become long-term?
The day after the one-year anniversary of the purchase. Bought on January 15, 2026, it is short-term if sold on or before January 15, 2027 and long-term from January 16, 2027. Bought on the last day of a month, it turns long-term on the first day of the thirteenth month after.
Can a crypto loss reduce my US taxes?
Yes. A net capital loss offsets your other capital gains and up to $3,000 of other income a year; the rest carries forward to later years.
Is this tax advice?
No. It estimates the tax on one sale. It leaves out state and local tax, other gains and losses in the same year, and your other deductions and credits. Check your figures with a tax professional before you file.
An estimate for one sale, not tax advice. Rules change and your situation may differ; check with a tax professional before you file.