Long Term Capital Gains Tax Rate 2024 Usa. High income earners may be subject to an additional 3.8% tax called the net investment income tax on both. Capital gains are the profits you get when you sell an asset.

The democratic presidential nominee supports a plan first introduced in 2022 by biden to impose a 25% minimum tax on unrealized capital gains accrued by. The “minimum income tax on the wealthiest taxpayers,” backed by kamala harris, would impose a floor levy of 25% on the total of regular income plus capital gains.