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2027 Capital Gains Tax Brackets: Projected Thresholds

By Sean Whitehead, Structured Settlement Consultant & Content Contributor · October 28, 2026

What was released

On Sept. 11, 2026, Thomson Reuters Checkpoint published its estimates of key 2027 tax figures, which are adjusted each year for inflation. These are not IRS numbers, and the IRS will publish the official figures later this year. As of Oct. 28, 2026, the IRS hadn't released them yet.

Key 2027 figures (projected)

Long-term capital gains rates, with the 20% rate applying above the 15% limit:

For comparison, the 2026 limits for joint filers are $98,900 and $613,700.

The top 37% income tax rate would start above $793,650 for joint filers and $661,375 for single filers. The standard deduction would be $33,200 for joint filers and $16,600 for single filers.

Why it matters for sellers

The rate on a capital gain depends on how much income falls in that tax year, so the year a gain lands in can change which bracket applies. Sellers who get paid over several years, such as through an installment sale, may want to keep these limits in mind when planning how much gain to take each year.

A structured installment sale is one way to spread a gain across tax years. Spreading payments has trade-offs, including waiting to be paid and the chance that tax rules change, so it's worth running the numbers before closing.

These are estimates

The IRS must publish the official tables by Dec. 15. Check the official figures before relying on any number.

Source: Thomson Reuters, Sept. 11, 2026

This article is general information, not tax or legal advice. Talk with a CPA or tax attorney about your situation.