Crypto Capital Gains Tax in the United States — 24% / 15%
The United States splits crypto gains by holding period rather than by asset. Inside a year the gain is ordinary income, so it stacks on top of wages and can be taxed at the marginal rate; past a year it becomes a long-term capital gain with its own preferential bands. The estimator uses a mid-bracket 24% for the short side and the central 15% band for the long side.
Held less than 365 days
Short holding periods get the higher rate. These are the figures the estimator returns when the disposal date is inside a year of acquisition.
| Net gain | Rate applied | Tax due | You keep |
|---|---|---|---|
| $1,000 | 24% | $240 | $760 |
| $5,000 | 24% | $1,200 | $3,800 |
| $10,000 | 24% | $2,400 | $7,600 |
| $25,000 | 24% | $6,000 | $19,000 |
| $50,000 | 24% | $12,000 | $38,000 |
| $100,000 | 24% | $24,000 | $76,000 |
Held 365 days or more
Once the year boundary is crossed the estimator switches to the long-term rate for the whole gain.
| Net gain | Rate applied | Tax due | You keep |
|---|---|---|---|
| $1,000 | 15% | $150 | $850 |
| $5,000 | 15% | $750 | $4,250 |
| $10,000 | 15% | $1,500 | $8,500 |
| $25,000 | 15% | $3,750 | $21,250 |
| $50,000 | 15% | $7,500 | $42,500 |
| $100,000 | 15% | $15,000 | $85,000 |
Worked example at $25,000
A position bought for $10,000 and sold for $35,000 leaves a net gain of $25,000. Sold inside a year, the United States takes $6,000, leaving $19,000. Past the 365-day mark the bill is $3,750. Fees come off the gain before the rate is applied, so a 0.1% fee on each leg of a $35,000 exit trims about $70 from the taxable amount and, at 24%, about $17 from the bill.
Rules this page follows
- Short-term gains are added to ordinary income, which is why the effective rate depends on your salary as much as on the trade.
- Long-term rates fall into 0%, 15% and 20% bands; the estimator shows the 15% middle band, and the 0% band applies to lower taxable incomes.
- Gains below zero are treated as zero for the tax line, and the loss is reported separately rather than netted against other income.
- A custom rate overrides the table entirely — useful when you already know your marginal band.
$25,000 gain across all nine jurisdictions
| Jurisdiction | Under a year | A year or more | Tax on $25,000 |
|---|---|---|---|
| United States | 24% | 15% | $6,000 / $3,750 |
| United Kingdom | 24% | 24% | $6,000 / $6,000 |
| Germany | 26.375% | 0% | $6,594 / $0 |
| Japan | 20.315% | 20.315% | $5,079 / $5,079 |
| Australia | 32.5% | 16.25% | $8,125 / $4,063 |
| Canada | 16.5% | 16.5% | $4,125 / $4,125 |
| India | 31.2% | 31.2% | $7,800 / $7,800 |
| Singapore | 0% | 0% | $0 / $0 |
| United Arab Emirates | 0% | 0% | $0 / $0 |
Other jurisdictions
Frequently asked questions
How is the holding period measured in United States?
The estimator counts calendar days between acquisition and disposal and switches jurisdiction at 365. Holding periods restart on every acquisition, so a position built from several buys has several clocks running at once.
What happens to a losing year?
Taxable gain is floored at zero, so a loss produces a tax figure of zero rather than a refund. Some jurisdictions let that loss offset other gains or carry forward; the estimator does not model those rules, which is why the table above stops at the flat rate.
Run your own numbers, including FIFO lots and exchange fees, in the CoinMetra crypto profit and tax calculator. The tax reference library lists every jurisdiction in the estimator.