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Capital gains
7 guides in Finabase Learn
- Capital gains tax on stocks: 2026 rates, holding periods and basis How US federal tax treats stock and fund gains in 2026: short- versus long-term, the 0%, 15% and 20% thresholds, the 3.8% NIIT, cost basis methods and loss limits.
- Cost Basis The original value of an investment for tax purposes, usually the purchase price plus fees, used to compute gains and losses.
- Holding period How long an investment is owned; in the US, assets held more than one year qualify for long-term capital gains rates.
- Long-term capital gain A US capital gain on an asset held more than one year, taxed at 0%, 15% or 20% depending on taxable income.
- Short-term capital gain A profit on an investment held one year or less, taxed in the US at ordinary income rates rather than the lower long-term capital gains rates.
- Tax-loss harvesting Selling investments at a loss to offset taxable gains and up to $3,000 of ordinary income, while staying invested and avoiding the wash-sale rule.
- Wash sale A sale at a loss followed or preceded within 30 days by a purchase of substantially identical securities; US tax law defers the loss.
Educational content, not investment advice. Finabase Learn explains how markets and tools work. It does not recommend any security or strategy, and examples are for illustration only. Investing involves risk, including the loss of principal. Rules and figures are for the United States unless stated and can change — check the cited source before you act.