There are just three tax brackets for capital gains. Individual filers who make up to $40,400 ($80,800 for married couples filing jointly) have a 0% rate—they don't pay capital gains. Those who make between $40,400 and $445,850 ($80,800 to $501,600 for joint filers) pay a capital gains rate of 15%. Anyone who earns more than that will pay 20% on capital gains.