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What Are Capital Gains Taxes?

When you sell an investment for more than you paid, the profit is a capital gain — and it may be taxed. How much depends largely on how long you held it.

The basic idea

A capital gain is the profit from selling an asset for more than you bought it. If you buy a stock at $50 and sell at $70, your $20 gain may be taxable in a regular (taxable) brokerage account. You generally owe nothing until you actually sell — unrealized gains aren't taxed.

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Short-term vs long-term

In the U.S., the IRS taxes gains differently based on holding period:

This is a major reason long-term investing is tax-efficient: simply holding longer than a year can meaningfully reduce the tax on the same profit.

Losses can help

If some investments lose money, selling them creates a capital loss that can offset capital gains, lowering your taxable total — a practice called tax-loss harvesting. Losses beyond your gains can offset a limited amount of ordinary income each year, with the rest carried forward.

Where taxes don't apply the same way

Inside tax-advantaged accounts like a Roth IRA or 401(k), investments can grow without yearly capital-gains tax, which is a big part of their appeal. Tax rules are complex and change — consult the IRS or a professional for your situation.

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Not financial advice: this is educational content only, written by site operator Mustafa Bilgic. For authoritative basics see the U.S. SEC at investor.gov and the concept references at Investopedia.

FAQ

Frequently asked questions

What is a capital gains tax?

It is a tax on the profit you make when you sell an investment for more than you paid for it, typically owed only after you sell.

What is the difference between short-term and long-term capital gains?

Short-term gains (held one year or less) are taxed as ordinary income; long-term gains (held over a year) are taxed at lower rates for most investors.

Do I pay capital gains tax if I don't sell?

Generally no. Gains are usually taxed only when realized — that is, when you sell. Unrealized paper gains are not taxed.

Can investment losses reduce my taxes?

Yes. Capital losses can offset capital gains and a limited amount of ordinary income, with extra losses carried into future years.

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