A US crypto capital gains calculator for 2026
This crypto capital gains calculator estimates the extra US federal tax your 2026 crypto sales add. The IRS treats Bitcoin, Ether and other digital assets as property, so every sale, swap or purchase paid in crypto is a capital gain or loss: proceeds minus cost basis. Gains on coins held more than one year are long-term and taxed at 0%, 15% or 20%; held one year or less, they are short-term and taxed as ordinary income.
Paste or type your buys and sells. The calculator matches each sale to purchase lots by FIFO or a specific-identification order, labels each lot short or long-term, nets gains and losses the Schedule D way, applies the 2026 brackets for your filing status, adds the 3.8% net investment income tax where it applies and produces a Form 8949-style CSV. It also compares the three lot orders side by side.
Everything runs in your browser; nothing is uploaded. It is an estimate from published IRS figures, not tax advice — check with a tax professional for your own return.
How to use the Crypto Capital Gains Tax Calculator (US)
- Choose your filing status and lot method, and enter your other 2026 income (wages, interest and so on, before crypto).
- Open Deductions, carryovers… if you itemise, have capital loss carryovers from 2025 or other investment income.
- Enter one transaction per line: date (YYYY-MM-DD), buy or sell, asset, quantity, total dollar amount and fee. Exchange CSV columns can be pasted in that order.
- Read the extra tax, the short and long-term totals and the lot-method comparison.
- Press Download Form 8949 CSV for the lot list, or copy the summary.
Crypto Capital Gains Tax Calculator (US) features
Lot matching
FIFO, or specific identification as highest-cost-first or last-in-first-out, across several coins at once.
Short vs long-term
Each lot is long-term only when sold after the one-year anniversary of its purchase.
2026 IRS rates
Ordinary brackets for all four filing statuses and the 0%/15%/20% thresholds from Rev. Proc. 2025-32.
Losses and NIIT
Netting of short and long-term results, the $3,000 loss limit ($1,500 married filing separately), carryovers and the 3.8% NIIT.
Form 8949 export
A CSV with description, dates acquired and sold, proceeds, basis and gain for each lot.
2026 long-term capital gains thresholds
Long-term gains stack on top of your other taxable income. The part that falls below the first threshold is taxed at 0%, the part up to the second at 15%, and the rest at 20% (Rev. Proc. 2025-32 §4.03, taxable income):
| Filing status | 0% up to | 15% up to | NIIT threshold (MAGI) |
|---|---|---|---|
| Single | $49,450 | $545,500 | $200,000 |
| Married filing jointly | $98,900 | $613,700 | $250,000 |
| Married filing separately | $49,450 | $306,850 | $125,000 |
| Head of household | $66,200 | $579,600 | $200,000 |
How the calculation works
Cost basis is what you paid plus fees (IRS virtual currency FAQ Q8); proceeds are the sale amount minus fees. If you do not identify which units you sold, the IRS treats them as first in, first out (Q41); you may choose specific units if you can identify them and prove their basis (Q39–Q40). Short-term and long-term results are netted with any carryovers. A net loss reduces other income by up to $3,000, and the rest carries to 2027. Tax is figured like the Qualified Dividends and Capital Gain Tax Worksheet: ordinary income and short-term gains through the brackets, then long-term gains through the 0/15/20% thresholds. The 3.8% NIIT applies to the smaller of net investment income and income above the threshold.
Worked example (the default): a single filer with $85,000 of other income sells 0.6 BTC for $51,000 in March 2026. FIFO takes the 0.5 BTC bought in February 2024 and 0.1 of the January 2025 lot — both held over a year — for a long-term gain of $19,428.33. Selling 2 ETH bought in November 2025 loses $1,217.50 short-term. The $18,210.83 net is all taxed at 15%: $2,731.63.
Reporting and limits
- Report each sale on Form 8949 and the totals on Schedule D. Brokers report gross proceeds on Form 1099-DA for sales from 1 January 2025, and basis for certain transactions from 1 January 2026 (IRS digital assets page, checked 24 October 2026).
- From 2025 basis is tracked wallet by wallet (Rev. Proc. 2024-28). This calculator pools each coin across all your accounts, so enter one wallet at a time if your lots sit in different places.
- Not included: state tax, the alternative minimum tax, qualified dividends, ordinary income from staking, mining or airdrops (enter those coins as buys at their market value on receipt), wash-sale questions and collectibles rates for NFTs.
Related tools
For UK Capital Gains Tax with share pooling use the UK crypto tax calculator; for India’s 30% VDA tax the crypto profit calculator; for 1099 income the self-employment tax calculator.
Crypto Capital Gains Tax Calculator (US) FAQ
How is crypto taxed in the USA?
As property. Selling, swapping or spending crypto creates a capital gain or loss. Held more than a year it is long-term (0%, 15% or 20% in 2026); otherwise short-term at your ordinary rate.
How do I use a crypto capital gains calculator?
Enter your buys and sells with dates, quantities and dollar amounts, pick your filing status and lot method, and read the short and long-term gains and the extra tax.
Is FIFO or specific ID better for crypto taxes?
Specific identification lets you sell high-cost lots first, which usually means smaller gains now. FIFO is the default if you do not identify units. The comparison table shows the tax under each.
Is a crypto-to-crypto trade taxable?
Yes. The IRS treats swapping one coin for another as a disposal at market value. Enter it as a sell of the first coin and a buy of the second.
How much crypto loss can I deduct?
Losses first offset gains. A remaining net loss reduces other income by up to $3,000 a year ($1,500 married filing separately); the rest carries forward.
Is this tax advice?
No. It is an estimate from IRS figures for 2026. Check your own return with a tax professional or the IRS instructions.