Short answer: for 2026, crypto you sell after holding it more than one year is taxed at 0%, 15% or 20%. Crypto held one year or less is taxed like wages, at 10% to 37%. Higher earners may owe another 3.8%. These figures are from IRS Revenue Procedure 2025-32 and apply to the return you file in 2027.
Long-term crypto gains: 2026 rates
The rate depends on your total taxable income, not just your crypto gain.
| Filing status | 0% up to | 15% up to | 20% above |
|---|---|---|---|
| Single | $49,450 | $545,500 | $545,500 |
| Married filing jointly / surviving spouse | $98,900 | $613,700 | $613,700 |
| Head of household | $66,200 | $579,600 | $579,600 |
| Married filing separately | $49,450 | $306,850 | $306,850 |
Short-term crypto gains: 2026 ordinary rates
| Rate | Single: taxable income over | Married filing jointly: over |
|---|---|---|
| 10% | $0 | $0 |
| 12% | $12,400 | $24,800 |
| 22% | $50,400 | $100,800 |
| 24% | $105,700 | $211,400 |
| 32% | $201,775 | $403,550 |
| 35% | $256,225 | $512,450 |
| 37% | $640,600 | $768,700 |
The 2026 standard deduction is $16,100 single, $32,200 married filing jointly and $24,150 head of household, which comes off before these brackets apply.
The 3.8% net investment income tax
If your modified adjusted gross income is over $200,000 (single or head of household), $250,000 (married filing jointly) or $125,000 (married filing separately), crypto gains can also face the 3.8% net investment income tax. That puts the top federal rate on long-term gains at 23.8% and on short-term gains at 40.8%. State income tax is on top of that in most states.
What gets which rate
- Selling, swapping or spending crypto: capital gain or loss. Short-term or long-term depends on how long you held that lot.
- Staking, mining, airdrops and crypto paid as wages: ordinary income at the value when received (staking guide).
- Losses: offset gains first, then up to $3,000 a year of other income ($1,500 married filing separately), with the rest carried forward. See the wash sale update before you harvest losses this year.
Know your number before December 31
Because the holding period decides the rate, waiting a few weeks to cross the one-year mark can cut the tax on a gain from your ordinary rate to 15% or 0%. A crypto tax tracker shows each lot's purchase date and unrealized gain. CoinLedger and Koinly both do this and produce Form 8949 (how to file, software compared).
Big gains, a business, or income near a bracket edge? A crypto CPA can plan sales before year-end. Browse the crypto CPA directory or find one in your state.
Sources: IRS Rev. Proc. 2025-32; IRS IR-2025-103; IRS Topic 409; IRS Topic 559 (retrieved 2026-10-21). Federal figures only. Software links are affiliate links; CoinLedger code CRYPTOTAX10 gives 10% off. Disclosure. General information, not tax advice.
FAQ
What is the long-term crypto tax rate in 2026?
0%, 15% or 20%, depending on taxable income. For 2026 the 0% rate applies up to $49,450 of taxable income for single filers ($98,900 married filing jointly), and 20% starts above $545,500 single ($613,700 joint), per IRS Rev. Proc. 2025-32.
How is short-term crypto taxed?
Crypto held one year or less is taxed as ordinary income at your regular rate, from 10% to 37%. Long-term means held more than one year (IRS Topic 409).
Is there an extra tax on crypto gains?
Possibly. The 3.8% net investment income tax applies when modified AGI is over $200,000 single or $250,000 married filing jointly (IRS Topic 559). Those thresholds aren't indexed for inflation.
Are staking rewards taxed at capital gains rates?
No. Staking and mining rewards are ordinary income when you receive them. Selling the coins later produces a capital gain or loss measured from that income value.
When will I pay tax on 2026 crypto trades?
On the return you file in 2027. The IRS notes the 2026 adjustments generally apply to returns filed in 2027. Trades must be completed by December 31, 2026 to count for 2026.