Tax Rates for Net Capital Gains and Qualified Dividends Taxable Income Rate* 0% Married Filing Jointly 15% $0 - $89,250 $89,251 -$553,850 Married Filing Separately $0 - $44,625 Single Head of Household Trusts and Estates $553,851+ $44,626 - $276,900 $276,901+ $0 - $44,625 $44,626 - $492,300 $492,301+ 20% $0 - $59,750 $59,751 - $523,050 $523,051+ $0 - $3,000 $3,001 - $14,650 $523,051+ *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 taxable income last for this purpose). 2023 Tax Rate Schedules Individuals Schedule X-Single If taxable income is over: But not over: $ 0 $ 11,000 $ 44,725 $ 95,375 $ 182,100 $ 231,250 $ 578,125 $ 11,000 $ 44,725 $ 95,375 $ 182,100 $231,250 $ 578,125 - The tax is: 10% of taxable income. $1,100 plus 12% of the excess over $11,000 $5,147 plus 22% of the excess over $44,725 $16,290 plus 24% of the excess over $95,375 $37,104 plus 32% of the excess over $182,100 $52,832 plus 35% of the excess over $231,250 $174,238.25 plus 37% of the excess over $578,125 Schedule Y-1-Married Filing Jointly or Qualifying surviving spouse If taxable income is over: But not over: $ 0 $ 22,000 $ 89,450 $ 190,750 $ 364,200 $462,500 $ 693,750 $ 22,000 $ 89,450 $ 190,750 $364,200 $462,500 $ 693,750 - The tax is: 10% of taxable income $2,200 plus 12% of the excess over $22,000 $10,294 plus 22% of the excess over $89,450 $32,580 plus 24% of the excess over $190,750 $74,208 plus 32% of the excess over $364,200 $105,664 plus 35% of the excess over $462,500 $186,601.5 plus 37% of the excess over $693,750