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** 양도소득세율 (Capital Asset Rates)
The maximum capital gains rates are 15% (0% for taxpayers in the 10%
and 15% income tax brackets )
1) The “28% basket" includes gains or losses from the sale of collectibles and gains
from Sec. 1202 (certain small business) stock.
2) The “25% basket" includes long-term capital gains from the sale or exchange of
depreciable real property.
Single filers
Income Tax bracket Short-term capital gains rate Long-term capital gains rate
Up to $9,275 10% 10% 0%
$9,275 to $37,650 15% 15% 0%
$37,650 to $91,150 25% 25% 15%
$91,150 to $190,150 28% 28% 15%
$190,150 to $413,350 33% 33% 15%
$413,350 to $415,050 35% 35% 15%
$415,050 and over 39.6% 39.6% 20%