Tax Rates for Net Capital Gains and Qualified Dividends Rate Taxable Income Married Married Head of Trusts Filing Jointly Filing Separately Single Household and Estates 05 $0-$80,000 50-540,000 $0-$40.000 $0-$53,600 $0-$2,650 15% $80,001 - 5496.600 $40,001-5248,300 $40,001-$441,450 $53,601-5469,050 $2,651-$13,150 2054 $196,6017 $248,301+ $441,451+ $469,051 $13.151+ *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends are included in the income and for this purpose Schedule Z-Head of Household - If taxable income is But not over: over: The tax is: $ 0 $ 14,100 10% of taxable income $ 14,100 $ 53,700 $1,410 plus 12% of the excess over $14,100 $ 53,700 $ 85,500 $6,162 plus 22% of the excess over $53,700 $ 85,500 $163,300 $13,158 plus 24% of the excess over $85,500 $163,300 $207,350 $31,830 plus 32% of the excess over $163,300 $207,350 $518,400 $45,926 plus 35% of the excess over $207,350 $518,400 $154,793.50 plus 37% of the excess over $518,400