For educational purposes only — not tax, legal, or financial advice. Tax laws change frequently. Consult a qualified CPA, Enrolled Agent, or tax attorney for your specific situation.

    Skip to main content
    TaxKilnUS tax guidance
    Sponsorship slot availableSponsor this tool →

    US Dividend Tax Calculator 2026Qualified vs ordinary, plus §1411 NIIT overlay

    Qualified dividends pile onto your ordinary taxable income at the preferential 0% / 15% / 20% long-term capital gains brackets. Ordinary dividends — REIT distributions, MLP, foreign dividends without treaty — are taxed at your marginal rate. Above the §1411 thresholds, NIIT adds 3.8% to everything.

    Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (deductions, credits, filing status nuances, state-specific adjustments). Always seek financial or tax advice from a qualified CPA, Enrolled Agent, or tax attorney, or contact the IRS. Read our editorial scope →

    Your investment income

    $

    Determines which LTCG/qualified-dividend bracket your preferential income lands in.

    $

    Met 60/61-day holding period — taxed at 0/15/20%.

    $

    REIT distributions, MLP, foreign div without treaty — ordinary rates.

    $

    Stacks on top of ordinary income at preferential rates.

    $

    Taxed at ordinary marginal rates; included in NIIT base.

    Collectibles (art, coins, metals) cap at 28%. Real-estate §1250 depreciation recapture caps at 25%.

    Federal investment tax — Tax Year 2026

    Qualified dividends @ preferential brackets

    Stacked on top of $151,000 of ordinary income.

    $750

    Long-term capital gains @ preferential brackets

    0% / 15% / 20% per filing status — same brackets as qualified dividends.

    $3,000

    15% bracket on $25,000$3,750

    Ordinary dividends + interest @ marginal rates

    Taxed at your federal marginal bracket — no preferential treatment.

    $240

    Net Investment Income Tax (§1411 NIIT) — 3.8%

    Threshold for Single: $200,000 (NOT inflation-indexed).

    $0

    Not triggered — MAGI of $176,000 is below the $200,000 threshold.

    Total federal investment tax

    $3,990

    Effective rate on investment income

    15.35%

    Federal-only by design

    This calculator computes federal tax on dividend, capital gains and other investment income. State tax on these flows follows your state's treatment (most states tax capital gains as ordinary income — see the federal + state income tax calculator for the combined picture).