How much can I realise at 0% capital gains on $60k of income?
With $60,000 of ordinary income filing single, you can realise about $5,550 of long-term capital gains and pay 0% federal tax on them. The standard deduction of $16,100 brings your taxable ordinary income down to $43,900, and the 0% rate runs to $49,450 of taxable income. The gap between them is your room.
The 0% long-term capital-gains rate is not a small allowance. It runs to $49,450 of TAXABLE income filing single. Taxable, not gross, which is the distinction that decides the answer: the $16,100 standard deduction comes off first, so a household earning $60,000 is measured at $43,900.
Long-term gains stack ON TOP of ordinary income; they are not taxed in a separate world. Every dollar of ordinary income above the deduction therefore consumes a dollar of 0% room. That is why a part-time salary, an IRA withdrawal or a Roth conversion in the same year quietly costs more than its own tax bill. It also pushes gains out of the 0% band.
Realising $5,550 of gains at 0% here is worth roughly $833 against the 15% rate that applies above the ceiling. Selling and immediately rebuying also RESETS your cost basis upward at no tax cost, which reduces the gain on a future sale. The wash-sale rule restricts harvesting losses, not gains.
Two things this page does not model. State tax: several states tax capital gains as ordinary income, so a 0% federal result is not a 0% total result. And the 3.8% net investment income tax, which applies above a separate MAGI threshold and is not part of the capital-gains brackets.
Ordinary income vs outcome
The same question at every ordinary income, so you can use the one you believe.
| Ordinary income | Long-term gains you can realise at 0% |
|---|---|
| $20,000 | $45,550 |
| $40,000 | $25,550 |
| $60,000this page | $5,550 |
Filing single for 2026. Every dollar of ordinary income above the $16,100 standard deduction eats a dollar of 0% room, because long-term gains stack ON TOP of ordinary income rather than being taxed separately. That is the part most people get wrong.
Assumptions
- Ordinary Income
- 60000
- Standard Deduction
- 16100
- Taxable Ordinary Income
- 43900
- Zero Rate Ceiling
- 4945000%
- Room At Zero Percent
- 5550
- Tax Year
- 2026 yr
Frequently asked
How much can I realise at 0% capital gains on $60k filing single?
About $5,550. Your $60,000 of ordinary income becomes $43,900 of taxable income after the $16,100 standard deduction, and the 0% rate runs to $49,450.
Is the 0% threshold based on gross income or taxable income?
Taxable income, after the standard deduction or itemised deductions. That is why the effective gross-income ceiling is higher than $49,450, and why the answer changes with your deduction rather than your salary alone.
Do capital gains push my ordinary income into a higher bracket?
No. The stacking runs the other way. Ordinary income is taxed first and fills the brackets; long-term gains sit on top and are taxed at the capital-gains rates. Gains can push OTHER gains out of the 0% band, but they do not raise the rate on your salary.
Can I sell and immediately buy back?
For gains, yes. The wash-sale rule disallows a LOSS when you repurchase within 30 days; it does not apply to realising a gain. Harvesting a gain at 0% and rebuying resets your basis higher at no federal tax cost.
Does this include state tax?
No. Several states tax capital gains as ordinary income, so a 0% federal result can still carry a state bill. The 3.8% net investment income tax is also separate and applies above its own MAGI threshold.
Keep going
Rightmont finds the years where this room actually exists, after Social Security, withdrawals and conversions, and shows what realising it does to the rest of your plan. Model it free.
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