Tax-Gain Harvesting Calculator

2026 rules

Find how much long-term gain you can take this year at the 0% rate.

Your numbers

Filing status

Taxable income before any harvesting (incl. dividends)

Unrealized long-term gains available

Result

Gains you can realize at 0%$38,900

Top of the 0% capital gains range$98,900
Your taxable income$60,000
Room in the 0% range$38,900
Harvest now (tax-free federally)$38,900
Future tax avoided at 15%$5,835

Selling and buying back right away is fine for gains: the wash-sale rule only applies to losses. Your basis resets to today's price. State tax may still apply.

How it works

Long-term gains are taxed at 0% while total taxable income stays under $49,450 single or $98,900 joint in 2026. Selling and buying back in a low-income year resets your basis higher, so future gains are smaller.

Wash-sale rules apply only to losses, so you can buy back right away.

2026 figures: IRS Rev. Proc. 2025-32 (2026 inflation adjustments).

Questions

Do harvested gains affect anything else?

They raise AGI, which can make more Social Security taxable, reduce ACA premium credits and count toward IRMAA.

Does my state tax them?

Usually yes. Most states tax capital gains as ordinary income even when the federal rate is 0%.