The top tax rates for an individual with long-term capital gains on the sale of stock and on the sales of collectibles, sold after December 31, 2012 are: 0%, 15%. 15%, 25%. 20%, 28%. 25%, 28%. Patty and Rich, married filing jointly, have $385,000 in MAGI and $90,000 of net investment income (NII). They will pay a surtax of: $0. $1, 710. $3, 420. $5, 130