Capital Gain and Dividend Tax Rates - 2017
|
Holding |
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|
Period |
10% |
15% |
25% |
28% |
33% |
35% |
39.60% |
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|
| Short Term |
< 1 year |
10% |
15% |
25% |
28% |
33% |
35% |
39.60% |
| Long Term |
> 1 year |
0% |
0% |
15% |
15% |
15% |
15% |
20% |
| Uncaptured |
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| Section
1250 |
> 1 year |
10% |
15% |
25% |
25% |
25% |
25% |
25% |
| Collectibles |
> 1 year |
10% |
15% |
25% |
28% |
28% |
28% |
28% |
| QSBS |
> 5 years |
10% |
15% |
25% |
28% |
28% |
28% |
28% |
Note: Capital
Gains and Dividends - for taxpayers in the 33% to 39.6% bracket will also likely be subject to the additional 3.8% on the Net
Investment Income Tax
| Qualified * |
>60 days |
0% |
0% |
15% |
15% |
15% |
15% |
20% |
|
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| Other * |
<60 days |
10% |
15% |
25% |
28% |
33% |
35% |
39.60% |
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| * 90 days in the case of preferred stock |
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