Crypto Tax Calculator - 2026 Federal Gain Estimate

Estimate US federal short-term or long-term crypto capital-gain tax using verified 2026 brackets, adjusted basis, fees and possible NIIT.

Updated 2026
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Key Summary

A $25,000 crypto sale with $15,000 cost basis and $200 in fees creates a $9,800 gain: $1,470 federal at 15% long-term versus $2,156 at 22% short-term on $75,000 ordinary taxable single, saving $686 by holding more than a year. The same $9,800 gain added to $30,000 ordinary single is $0 long-term because $19,450 of the 0% band remains, versus $1,176 short-term at 12%. According to IRS Notice 2014-21 (2014, reaffirmed 2026) crypto is property and every sale or crypto-to-crypto trade is a taxable event. Enter your proceeds and basis below.

Crypto Tax Calculator

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After deductions, before this gain

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How to Use the Crypto Tax Calculator

1

Enter Sale Proceeds and Cost Basis

Enter $25,000 proceeds and $15,000 basis for a $10,000 gross gain. Add $200 in fees that reduce the amount realized to $24,800, making the net gain $9,800 before income stacking.

2

Set Holding Period

Choose more than 1 year for 0%/15%/20% long-term bands or 1 year or less for 10% to 37% ordinary rates. The $9,800 long-term at 15% is $1,470 versus $2,156 short-term at 22% on $75,000 ordinary single.

3

Enter Taxable Income Before Gain

Enter ordinary taxable after the $16,100 single standard, such as $75,000. The $9,800 stacks on top of that $75,000, so the remaining 0% band determines how much is taxed at 0%.

4

Choose Filing Status

Select single where 0% ends at $49,450 and 15% ends at $545,500, or joint where 0% ends at $98,900 and 15% ends at $613,700 in 2026 per IRS Rev. Proc. 2025-32.

5

Review Gain, Federal Tax and NIIT

Check long-term $1,470 versus short-term $2,156 on $75,000 ordinary, plus any 3.8% NIIT only if MAGI exceeds $200,000 single or $250,000 joint.

The formula
Adjusted basis = Cost basis + fees that increase basis | Amount realized = Sale proceeds − selling fees | Capital gain = Amount realized − Adjusted basis | Tax = gain taxed at ordinary 10%-37% if short-term or at 0%/15%/20% after stacking if long-term, plus 3.8% NIIT on lesser of NII or excess MAGI
Cost basis
Acquisition cost plus eligible adjustments like commissions that increase basis.
Amount realized
Proceeds minus selling fees and commissions.
Short-term
Held 1 year or less: taxed at ordinary federal rates 10% to 37% in 2026.
Long-term
Held more than 1 year: taxed at 0%, 15% or 20% bands after stacking, plus possible 25% unrecaptured or 28% collectibles.
NIIT
3.8% on lesser of net investment income or MAGI above $200,000 single / $250,000 joint.

Federal Tax on $9,800 Crypto Gain by Ordinary Income and Holding Period, Single 2026

Ordinary taxable before gainLong-term tax on $9,800Short-term tax on $9,800*Saving long vs short
$30,000 (12% marginal)$0 (entire gain in 0% band)$1,176 (12%)$1,176
$50,000 (12% marginal)$1,470 (15% band, 0% filled)$2,156 (22%)$686
$75,000 (22% marginal)$1,470 (15%)$2,156 (22%)$686
$110,000 (22% marginal)$1,950 (20% on part)$2,352 (24%)$402
$200,000 (32% marginal)$3,234 (33% with NIIT)$3,136 (32%)−$98
$75,000 joint (12% marginal)$0 (0% band $23,900 unused)$1,176 (12%)$1,176
$400,000 (35% bracket)$3,920 (40% with NIIT)$3,430 (35%)−$490
*Short-term taxed at ordinary marginal at that income (12% to 35% examples). Long-term uses 0% to $49,450 single / $98,900 joint and 15% to $545,500 single / $613,700 joint per IRS Rev. Proc. 2025-32; 20% above. Federal only — state income tax not included. NIIT 3.8% added when MAGI exceeds $200k single / $250k joint. Source: IRS Revenue Procedure 2025-32 — irs.gov/pub/irs-drop/rp-25-32.pdf
Reference Provenance: Internal Revenue Service (2026)Official parameters verified for 2026

How Is My Crypto Gain Actually Calculated?

Gain is amount realized minus adjusted basis, with fees reducing the amount realized. A $25,000 sale minus $200 in network and exchange fees is $24,800 realized, minus $15,000 cost basis is $9,800 gain before any income stacking. Each lot has its own basis and holding period, so a wallet with two purchases at $10,000 and $5,000 has two separate $12,500 and $12,500 proceeds lots if you sell half, and specific identification lets you choose the higher-basis lot to realize $7,500 gain instead of $10,000 with average cost. With $30,000 ordinary single, the $19,450 unused 0% band makes $9,800 long-term $0 versus $1,176 short-term, so the 0% band matters most when ordinary income is low.

Keep lot-level records because exchanges may not report transferred history. Missing a $500 fee overstates the gain by $500 and overstates long-term tax by $75 at 15% or $110 at 22% short-term. Use the lot that minimizes tax while matching your accounting method (FIFO, LIFO, specific ID) consistently.

Long-Term vs Short-Term Crypto: How Much Do I Really Save After a Year?

Holding more than a year swaps ordinary 12% to 37% for 0%/15%/20% plus possible NIIT. With $30,000 ordinary single, the 0% band to $49,450 leaves $19,450 unused, so $9,800 long-term is $0 versus $1,176 short-term at 12%, saving $1,176. With $75,000 ordinary single, the 0% band is filled, so the same $9,800 is $1,470 long-term at 15% versus $2,156 short-term at 22%, saving only $686 — about half the benefit.

Ordinary taxable before gainLong-term on $9,800Short-term on $9,800
$30,000$0$1,176
$75,000$1,470$2,156

At $30,000 the saving is 12 points, at $75,000 only 7 points, and at $200,000 where 20% plus 3.8% NIIT makes 23.8% versus 32% ordinary, the gap is 8.2 points but NIIT narrows it. Use the Income Tax Calculator to find your ordinary marginal before adding the gain.

When Does the 3.8% NIIT Hit My Crypto Gain?

NIIT is 3.8% on the lesser of net investment income (including the $9,800 gain) or MAGI above $200,000 single or head, $250,000 joint and $125,000 separate. With $75,000 ordinary plus $9,800 gain, MAGI is $84,800, well below $200,000, so NIIT is $0 and total is $1,470 long-term. With $190,000 ordinary plus $19,600 two-lot gains (two $9,800 sales) MAGI is $209,600, $9,600 above $200,000, so NIIT is 3.8% on $9,600 = $365, added to $2,940 long-term base for $3,305 total.

NIIT stacks after the gain is taxed at 15% or 20%, turning 15% into 18.8% and 20% into 23.8% when the threshold is crossed. The $200k/$250k thresholds are not indexed, so they bite more each year as nominal incomes rise (Source: IRS, irs.gov/taxtopics/tc310).

Should I Harvest Losses or Sell Crypto in Two Tax Years?

Losses net against gains by type, then $3,000 per year can offset ordinary income with the rest carried forward. Harvesting a $5,000 loss with the $9,800 gain nets to $4,800 gain, cutting long-term tax from $1,470 to $720, saving $750 at 15%. Spreading a single $19,600 gain into two $9,800 sales across years helps only when the 0% band is open: at $30,000 ordinary, two $9,800 sales use $19,450 of 0% each year for $0+$0=$0 total versus $0+$1,470=$1,470 if combined, saving $1,470.

Wash-sale rules currently do not apply to crypto as property, but the 2026 legislative wash-sale expansion for digital assets was under consideration, so check current law before repurchasing. Track every trade, fee and airdrop with lot-level records and test the after-tax proceeds with the Capital Gains Tax Calculator for the non-crypto version of the same stacking math.

Crypto Tax Calculator - Frequently Asked Questions