https://bigsaletax.com/2026-10-31 https://bigsaletax.com/analysis/2026-10-16 https://bigsaletax.com/about/2026-10-31 https://bigsaletax.com/contact/2026-10-22 https://bigsaletax.com/disclosures/2026-10-15 https://bigsaletax.com/tools/2026-10-31 https://bigsaletax.com/compare/2026-11-01 https://bigsaletax.com/full-list/2026-11-01https://bigsaletax.com/img-orig/highest-state-tax-on-3m-capital-gain-2026.pngSeven highest state taxes on a $3M capital gainSeven highest state taxes on a $3M capital gain. Source: State revenue departments' 2026 rate schedules (Exit Tax Map). Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/full-list-key-numbers.pngKey numbers: Seven highest state taxes on a $3M capital gainKey numbers: Seven highest state taxes on a $3M capital gain. Source: State revenue departments' 2026 rate schedules (Exit Tax Map). Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/full-list-social-card.pngEverything we check in a Big Sale Tax Analysis: 1,009 things.Social preview card for Everything we check in a Big Sale Tax Analysis: 1,009 things. https://bigsaletax.com/book/2026-10-16 https://bigsaletax.com/privacy/2026-10-17 https://bigsaletax.com/tools/1031-boot/2026-10-30 https://bigsaletax.com/tools/1031-exchange/2026-11-01 https://bigsaletax.com/tools/721-upreit/2026-10-16 https://bigsaletax.com/tools/bargain-sale-to-charity/2026-10-16 https://bigsaletax.com/tools/cash-out-refinance-before-sale/2026-10-16 https://bigsaletax.com/tools/charitable-gift-annuity/2026-10-16 https://bigsaletax.com/tools/charitable-lead-trust/2026-10-16 https://bigsaletax.com/tools/charitable-llc/2026-10-16 https://bigsaletax.com/tools/charitable-remainder-trust/2026-11-01 https://bigsaletax.com/tools/contingent-payment-installment-sale/2026-10-31 https://bigsaletax.com/tools/cost-segregation-before-sale/2026-10-30 https://bigsaletax.com/tools/deferred-sales-trust/2026-10-16 https://bigsaletax.com/tools/delaware-statutory-trust/2026-10-16 https://bigsaletax.com/tools/depreciation-recapture/2026-10-18 https://bigsaletax.com/tools/donor-advised-fund-appreciated-assets/2026-10-16 https://bigsaletax.com/tools/earn-out/2026-10-16 https://bigsaletax.com/tools/electing-out-of-installment-method/2026-11-01 https://bigsaletax.com/tools/esop-1042/2026-10-16https://bigsaletax.com/img-orig/esop-section-1042-rollover-steps-and-deadlines.pngESOP section 1042 rollover: steps and deadlinesESOP section 1042 rollover: steps and deadlines. Source: IRC section 1042; Treas. Reg. 1.1042-1T. Data: current law; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/tools-esop-1042-key-numbers.pngKey numbers: ESOP section 1042 rollover: steps and deadlinesKey numbers: ESOP section 1042 rollover: steps and deadlines. Source: IRC section 1042; Treas. Reg. 1.1042-1T. Data: current law; checked October 18, 2026.https://bigsaletax.com/img-orig/tools-esop-1042-social-card.pngSelling Your Company to an ESOP: Section 1042 Pros and ConsSocial preview card for Selling Your Company to an ESOP: Section 1042 Pros and Cons https://bigsaletax.com/tools/estate-tax-deferral-6166/2026-11-01 https://bigsaletax.com/tools/estate-tax-strategy-calculator/2026-10-31 https://bigsaletax.com/tools/exchange-fund/2026-10-16 https://bigsaletax.com/tools/failed-1031-exchange/2026-10-28 https://bigsaletax.com/tools/family-limited-partnership/2026-10-16 https://bigsaletax.com/tools/farm-installment-sale/2026-10-20 https://bigsaletax.com/tools/form-6252-installment-sale-reporting/2026-11-01https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/how-an-installment-sale-pays-out-and-is-taxed.pngHow an installment sale pays out and is taxedHow an installment sale pays out and is taxed. Source: IRC section 453; IRS Form 6252 instructions. Data: current law; checked October 18, 2026.https://bigsaletax.com/img-orig/tools-form-6252-installment-sale-reporting-key-numbers.pngKey numbers: Federal tax on a $2M gain: lump sum vs installments vs 1Key numbers: Federal tax on a $2M gain: lump sum vs installments vs 1. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/tools-form-6252-installment-sale-reporting-social-card.pngForm 6252: How to Report an Installment Sale, Line by LineSocial preview card for Form 6252: How to Report an Installment Sale, Line by Line https://bigsaletax.com/tools/gifting-shares-before-sale/2026-10-16 https://bigsaletax.com/tools/grantor-vs-non-grantor-trust/2026-10-16 https://bigsaletax.com/tools/ilit-gul-estate-tax-calculator/2026-10-31 https://bigsaletax.com/tools/incomplete-gift-non-grantor-trust/2026-10-16https://bigsaletax.com/img-orig/tools-incomplete-gift-non-grantor-trust-amount-by-piece-of-the-tax-chart.pngWorked exampleWorked example. Source: figures published on this page. Data: as of October 16, 2026.https://bigsaletax.com/img-orig/tools-incomplete-gift-non-grantor-trust-key-numbers.pngKey numbers: Worked exampleKey numbers: Worked example. Source: figures published on this page. Data: as of October 16, 2026.https://bigsaletax.com/img-orig/tools-incomplete-gift-non-grantor-trust-social-card.pngIncomplete Gift Non-Grantor Trusts (NING and DING): An Honest AnalysisSocial preview card for Incomplete Gift Non-Grantor Trusts (NING and DING): An Honest Analysis https://bigsaletax.com/tools/installment-note-default-repossession/2026-11-01https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/how-an-installment-sale-pays-out-and-is-taxed.pngHow an installment sale pays out and is taxedHow an installment sale pays out and is taxed. Source: IRC section 453; IRS Form 6252 instructions. Data: current law; checked October 18, 2026.https://bigsaletax.com/img-orig/tools-installment-note-default-repossession-key-numbers.pngKey numbers: Federal tax on a $2M gain: lump sum vs installments vs 1Key numbers: Federal tax on a $2M gain: lump sum vs installments vs 1. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/tools-installment-note-default-repossession-social-card.pngWhen the Buyer Stops Paying: Repossession and Your Installment Sale TaxSocial preview card for When the Buyer Stops Paying: Repossession and Your Installment Sale Tax https://bigsaletax.com/tools/installment-sale-california/2026-11-01 https://bigsaletax.com/tools/installment-sale-interest-afr/2026-11-01 https://bigsaletax.com/tools/installment-sale-of-business/2026-11-01 https://bigsaletax.com/tools/installment-sale-rental-property/2026-10-30 https://bigsaletax.com/tools/installment-sale-to-idgt/2026-11-01 https://bigsaletax.com/tools/installment-sale/2026-10-31 https://bigsaletax.com/tools/malta-pension-plan/2026-10-16 https://bigsaletax.com/tools/micro-captive-insurance/2026-10-16 https://bigsaletax.com/tools/monetized-installment-sale/2026-10-20 https://bigsaletax.com/tools/net-investment-income-tax-on-sale/2026-11-01https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/tools-net-investment-income-tax-on-sale-net-investment-incom-by-what-you-sell-chart.pngNet investment income by What you sellNet investment income by What you sell. Source: figures published on this page. Data: as of October 18, 2026.https://bigsaletax.com/img-orig/tools-net-investment-income-tax-on-sale-key-numbers.pngKey numbers: 2026 federal long-term capital gains rates: where each tKey numbers: 2026 federal long-term capital gains rates: where each t. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/tools-net-investment-income-tax-on-sale-social-card.pngThe 3.8% Net Investment Income Tax on a Big SaleSocial preview card for The 3.8% Net Investment Income Tax on a Big Sale https://bigsaletax.com/tools/net-unrealized-appreciation/2026-10-16 https://bigsaletax.com/tools/oil-and-gas-idc/2026-10-16 https://bigsaletax.com/tools/opportunity-zones/2026-10-16 https://bigsaletax.com/tools/personal-goodwill-sale/2026-10-16 https://bigsaletax.com/tools/pooled-income-fund/2026-10-16 https://bigsaletax.com/tools/private-placement-life-insurance/2026-10-16 https://bigsaletax.com/tools/puerto-rico-act-60/2026-10-16 https://bigsaletax.com/tools/purchase-price-allocation/2026-10-29 https://bigsaletax.com/tools/qsbs-1202-1045/2026-10-16 https://bigsaletax.com/tools/related-party-installment-sale/2026-10-30 https://bigsaletax.com/tools/roth-conversion-sale-year/2026-10-16 https://bigsaletax.com/tools/sale-leaseback/2026-10-16 https://bigsaletax.com/tools/section-1033-involuntary-conversion/2026-10-16 https://bigsaletax.com/tools/section-121-and-1031-combination/2026-10-28 https://bigsaletax.com/tools/section-338h10-election/2026-10-18 https://bigsaletax.com/tools/section-453a-interest-charge/2026-10-31 https://bigsaletax.com/tools/section-453a-pledge-rule/2026-10-16 https://bigsaletax.com/tools/self-cancelling-installment-note/2026-10-31https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/how-an-installment-sale-pays-out-and-is-taxed.pngHow an installment sale pays out and is taxedHow an installment sale pays out and is taxed. Source: IRC section 453; IRS Form 6252 instructions. Data: current law; checked October 18, 2026.https://bigsaletax.com/img-orig/tools-self-cancelling-installment-note-key-numbers.pngKey numbers: Federal tax on a $2M gain: lump sum vs installments vs 1Key numbers: Federal tax on a $2M gain: lump sum vs installments vs 1. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/tools-self-cancelling-installment-note-social-card.pngSelf-Cancelling Installment Note (SCIN): Estate Planning With a Built-In CatchSocial preview card for Self-Cancelling Installment Note (SCIN): Estate Planning With a Built-In Catch https://bigsaletax.com/tools/seller-financing-tax-calculator/2026-11-01 https://bigsaletax.com/tools/seller-financing/2026-10-20 https://bigsaletax.com/tools/solar-tax-credits/2026-10-16 https://bigsaletax.com/tools/special-use-valuation-2032a/2026-10-16 https://bigsaletax.com/tools/state-residency-change-before-sale/2026-10-16 https://bigsaletax.com/tools/step-up-at-death-hold/2026-11-04 https://bigsaletax.com/tools/syndicated-conservation-easement/2026-10-16 https://bigsaletax.com/tools/tax-loss-harvesting/2026-10-16 https://bigsaletax.com/tools/tenancy-in-common-1031/2026-10-28 https://bigsaletax.com/tools/wrap-around-mortgage/2026-10-29 https://bigsaletax.com/tools/year-end-timing/2026-10-16 https://bigsaletax.com/tools/zero-cost-collar/2026-10-16 https://bigsaletax.com/tools/zero-percent-capital-gains-harvesting/2026-10-16 https://bigsaletax.com/compare/1031-exchange-alternatives/2026-11-01 https://bigsaletax.com/compare/1031-vs-installment-sale/2026-11-01 https://bigsaletax.com/compare/buy-borrow-die-vs-1031-installment-sale-ilit/2026-11-01 https://bigsaletax.com/compare/deferred-sales-trust-vs-installment-sale/2026-10-30 https://bigsaletax.com/compare/delaware-statutory-trust-vs-deferred-sales-trust/2026-10-16 https://bigsaletax.com/compare/installment-sale-vs-cash-sale/2026-11-01 https://bigsaletax.com/compare/opportunity-zone-vs-1031/2026-10-28 https://bigsaletax.com/capital-gains/agricultural-conservation-easement/2026-10-18 https://bigsaletax.com/capital-gains/c-corporation-sale-double-tax/2026-10-18 https://bigsaletax.com/capital-gains/california-exit-tax/2026-10-18 https://bigsaletax.com/capital-gains/capital-gains-on-inherited-property/2026-10-18 https://bigsaletax.com/capital-gains/capital-gains-tax-calculator/2026-10-22 https://bigsaletax.com/capital-gains/capital-gains-tax-on-coins-and-stamps/2026-10-18 https://bigsaletax.com/capital-gains/capital-gains-tax-on-commercial-property/2026-11-01 https://bigsaletax.com/capital-gains/capital-gains-tax-on-farmland/2026-11-01 https://bigsaletax.com/capital-gains/capital-gains-tax-on-gold/2026-10-18 https://bigsaletax.com/capital-gains/capital-gains-tax-on-land-sale/2026-10-18 https://bigsaletax.com/capital-gains/capital-gains-tax-on-rental-property/2026-10-30 https://bigsaletax.com/capital-gains/capital-gains-tax-on-sale-of-business/2026-10-31 https://bigsaletax.com/capital-gains/capital-gains-tax-on-sports-cards/2026-10-18 https://bigsaletax.com/capital-gains/capital-loss-carryover-and-suspended-losses/2026-10-30 https://bigsaletax.com/capital-gains/collectibles-capital-gains-tax/2026-10-22 https://bigsaletax.com/capital-gains/cost-segregation-after-1031-boot/2026-10-28 https://bigsaletax.com/capital-gains/gold-ira-tax-rules/2026-10-18 https://bigsaletax.com/capital-gains/home-sale-gain-over-exclusion/2026-10-18 https://bigsaletax.com/capital-gains/how-to-avoid-capital-gains-tax-selling-a-business/2026-11-01 https://bigsaletax.com/capital-gains/nft-capital-gains-tax/2026-10-18https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-nft-capital-gains-tax-key-numbers.pngKey numbers: 2026 federal long-term capital gains rates: where each tKey numbers: 2026 federal long-term capital gains rates: where each t. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-nft-capital-gains-tax-social-card.pngNFT capital gains tax: rates, the collectible question and Form 1099-DASocial preview card for NFT capital gains tax: rates, the collectible question and Form 1099-DA https://bigsaletax.com/capital-gains/pass-through-entity-tax-on-a-sale/2026-10-18 https://bigsaletax.com/capital-gains/section-1231-gain/2026-10-31 https://bigsaletax.com/capital-gains/selling-a-car-dealership/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-construction-company/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-franchise/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-hotel/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-law-practice/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-medical-practice/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-mobile-home-park/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-pharmacy/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-plumbing-business/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-trucking-company/2026-10-18 https://bigsaletax.com/capital-gains/selling-a-veterinary-practice/2026-10-18 https://bigsaletax.com/capital-gains/selling-an-accounting-practice/2026-10-18 https://bigsaletax.com/capital-gains/states-with-no-capital-gains-tax/2026-10-18 https://bigsaletax.com/capital-gains/state/alabama/2026-10-18 https://bigsaletax.com/capital-gains/state/alaska/2026-10-18 https://bigsaletax.com/capital-gains/state/arizona/2026-10-18 https://bigsaletax.com/capital-gains/state/arkansas/2026-10-18 https://bigsaletax.com/capital-gains/state/california/2026-10-30 https://bigsaletax.com/capital-gains/state/colorado/2026-10-18 https://bigsaletax.com/capital-gains/state/connecticut/2026-10-18 https://bigsaletax.com/capital-gains/state/delaware/2026-10-18 https://bigsaletax.com/capital-gains/state/district-of-columbia/2026-10-18 https://bigsaletax.com/capital-gains/state/florida/2026-10-18 https://bigsaletax.com/capital-gains/state/georgia/2026-10-18 https://bigsaletax.com/capital-gains/state/hawaii/2026-10-18 https://bigsaletax.com/capital-gains/state/idaho/2026-10-18https://bigsaletax.com/img-orig/idaho-state-tax-on-3m-capital-gain-2026.pngIdaho: state tax on a $3M gain vs other statesIdaho: state tax on a $3M gain vs other states. Source: Idaho State Tax Commission, rate schedule; Idaho Code 63-3024; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-idaho-key-numbers.pngKey numbers: Idaho: state tax on a $3M gain vs other statesKey numbers: Idaho: state tax on a $3M gain vs other states. Source: Idaho State Tax Commission, rate schedule; Idaho Code 63-3024; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-idaho-social-card.pngCapital gains tax in Idaho (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in Idaho (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/illinois/2026-11-01https://bigsaletax.com/img-orig/illinois-state-tax-on-3m-capital-gain-2026.pngIllinois: state tax on a $3M gain vs other statesIllinois: state tax on a $3M gain vs other states. Source: Illinois Dept. of Revenue, income tax rates; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-illinois-key-numbers.pngKey numbers: Illinois: state tax on a $3M gain vs other statesKey numbers: Illinois: state tax on a $3M gain vs other states. Source: Illinois Dept. of Revenue, income tax rates; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-illinois-social-card.pngCapital gains tax in Illinois (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in Illinois (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/indiana/2026-11-01 https://bigsaletax.com/capital-gains/state/iowa/2026-10-18 https://bigsaletax.com/capital-gains/state/kentucky/2026-11-01 https://bigsaletax.com/capital-gains/state/maine/2026-10-18 https://bigsaletax.com/capital-gains/state/maryland/2026-10-18 https://bigsaletax.com/capital-gains/state/massachusetts/2026-10-18https://bigsaletax.com/img-orig/massachusetts-state-tax-on-3m-capital-gain-2026.pngMassachusetts: state tax on a $3M gain vs other statesMassachusetts: state tax on a $3M gain vs other states. Source: Massachusetts DOR, 4% surtax on taxable income; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-massachusetts-key-numbers.pngKey numbers: Massachusetts: state tax on a $3M gain vs other statesKey numbers: Massachusetts: state tax on a $3M gain vs other states. Source: Massachusetts DOR, 4% surtax on taxable income; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-massachusetts-social-card.pngCapital gains tax in Massachusetts (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in Massachusetts (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/minnesota/2026-10-18 https://bigsaletax.com/capital-gains/state/mississippi/2026-10-18 https://bigsaletax.com/capital-gains/state/missouri/2026-11-01https://bigsaletax.com/img-orig/missouri-state-tax-on-3m-capital-gain-2026.pngMissouri: state tax on a $3M gain vs other statesMissouri: state tax on a $3M gain vs other states. Source: Missouri DOR, capital gains subtraction FAQ; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-missouri-key-numbers.pngKey numbers: Missouri: state tax on a $3M gain vs other statesKey numbers: Missouri: state tax on a $3M gain vs other states. Source: Missouri DOR, capital gains subtraction FAQ; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-missouri-social-card.pngCapital gains tax in Missouri (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in Missouri (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/montana/2026-10-18https://bigsaletax.com/img-orig/montana-state-tax-on-3m-capital-gain-2026.pngMontana: state tax on a $3M gain vs other statesMontana: state tax on a $3M gain vs other states. Source: Montana Code Annotated 15-30-2103; Montana DOR, HB 337 rates; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-montana-key-numbers.pngKey numbers: Montana: state tax on a $3M gain vs other statesKey numbers: Montana: state tax on a $3M gain vs other states. Source: Montana Code Annotated 15-30-2103; Montana DOR, HB 337 rates; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-montana-social-card.pngCapital gains tax in Montana (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in Montana (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/new-hampshire/2026-10-18 https://bigsaletax.com/capital-gains/state/new-jersey/2026-10-18 https://bigsaletax.com/capital-gains/state/new-mexico/2026-10-18 https://bigsaletax.com/capital-gains/state/new-york/2026-10-18 https://bigsaletax.com/capital-gains/state/north-carolina/2026-11-01https://bigsaletax.com/img-orig/north-carolina-state-tax-on-3m-capital-gain-2026.pngNorth Carolina: state tax on a $3M gain vs other statesNorth Carolina: state tax on a $3M gain vs other states. Source: North Carolina DOR, tax rate schedules; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-north-carolina-key-numbers.pngKey numbers: North Carolina: state tax on a $3M gain vs other statesKey numbers: North Carolina: state tax on a $3M gain vs other states. Source: North Carolina DOR, tax rate schedules; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-north-carolina-social-card.pngNorth Carolina capital gains tax (2026): selling a business, real estate or farmSocial preview card for North Carolina capital gains tax (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/ohio/2026-11-01 https://bigsaletax.com/capital-gains/state/oregon/2026-10-18https://bigsaletax.com/img-orig/oregon-state-tax-on-3m-capital-gain-2026.pngOregon: state tax on a $3M gain vs other statesOregon: state tax on a $3M gain vs other states. Source: Oregon DOR, Publication OR-ESTIMATE 2026; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-oregon-key-numbers.pngKey numbers: Oregon: state tax on a $3M gain vs other statesKey numbers: Oregon: state tax on a $3M gain vs other states. Source: Oregon DOR, Publication OR-ESTIMATE 2026; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-oregon-social-card.pngCapital gains tax in Oregon (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in Oregon (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/south-carolina/2026-11-01https://bigsaletax.com/img-orig/south-carolina-state-tax-on-3m-capital-gain-2026.pngSouth Carolina: state tax on a $3M gain vs other statesSouth Carolina: state tax on a $3M gain vs other states. Source: SCDOR, information about H. 4216; SC Code 12-6-1150; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-south-carolina-key-numbers.pngKey numbers: South Carolina: state tax on a $3M gain vs other statesKey numbers: South Carolina: state tax on a $3M gain vs other states. Source: SCDOR, information about H. 4216; SC Code 12-6-1150; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-south-carolina-social-card.pngCapital gains tax in South Carolina (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in South Carolina (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/south-dakota/2026-10-18 https://bigsaletax.com/capital-gains/state/tennessee/2026-11-01https://bigsaletax.com/img-orig/tennessee-state-tax-on-3m-capital-gain-2026.pngTennessee: state tax on a $3M gain vs other statesTennessee: state tax on a $3M gain vs other states. Source: Tennessee Dept. of Revenue, Hall Income Tax repeal; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/federal-tax-on-2m-gain-lump-sum-vs-installment-vs-1031-2026.pngFederal tax on a $2M gain: lump sum vs installments vs 1031Federal tax on a $2M gain: lump sum vs installments vs 1031. Source: IRS Rev. Proc. 2025-32 brackets and NIIT; IRC sections 453, 1031, 1411. Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026. Illustration: single filer, no other income, all long-term gain, federal only.https://bigsaletax.com/img-orig/capital-gains-state-tennessee-key-numbers.pngKey numbers: Tennessee: state tax on a $3M gain vs other statesKey numbers: Tennessee: state tax on a $3M gain vs other states. Source: Tennessee Dept. of Revenue, Hall Income Tax repeal; state revenue departments. Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-tennessee-social-card.pngCapital gains tax in Tennessee (2026): selling a business, real estate or farmSocial preview card for Capital gains tax in Tennessee (2026): selling a business, real estate or farm https://bigsaletax.com/capital-gains/state/texas/2026-10-18 https://bigsaletax.com/capital-gains/state/utah/2026-10-18 https://bigsaletax.com/capital-gains/state/vermont/2026-10-18 https://bigsaletax.com/capital-gains/state/washington/2026-10-18 https://bigsaletax.com/capital-gains/state/west-virginia/2026-10-18 https://bigsaletax.com/capital-gains/state/wisconsin/2026-10-18 https://bigsaletax.com/capital-gains/state/wyoming/2026-10-18 https://bigsaletax.com/capital-gains/state/2026-10-22https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-top-rate-2026-by-state-chart.pngTop rate 2026 by StateTop rate 2026 by State. Source: figures published on this page. Data: as of October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-key-numbers.pngKey numbers: 2026 federal long-term capital gains rates: where each tKey numbers: 2026 federal long-term capital gains rates: where each t. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-state-social-card.pngCapital Gains Tax by State (2026): All 50 States and DCSocial preview card for Capital Gains Tax by State (2026): All 50 States and DC https://bigsaletax.com/capital-gains/2026-10-22 https://bigsaletax.com/capital-gains/capital-gains-tax-statistics/2026-11-04https://bigsaletax.com/img-orig/highest-state-tax-on-3m-capital-gain-2026.pngSeven highest state taxes on a $3M capital gainSeven highest state taxes on a $3M capital gain. Source: State revenue departments' 2026 rate schedules (Exit Tax Map). Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-capital-gains-tax-statistics-0-rate-up-to-by-filing-status-chart.pngWhat are the capital gains tax brackets for 2026?What are the capital gains tax brackets for 2026?. Source: Internal Revenue Service. Data: as of October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-capital-gains-tax-statistics-key-numbers.pngKey numbers: Seven highest state taxes on a $3M capital gainKey numbers: Seven highest state taxes on a $3M capital gain. Source: State revenue departments' 2026 rate schedules (Exit Tax Map). Data: tax year 2026; checked October 18, 2026.https://bigsaletax.com/img-orig/capital-gains-capital-gains-tax-statistics-social-card.pngCapital Gains Tax Statistics 2026Social preview card for Capital Gains Tax Statistics 2026 https://bigsaletax.com/data/exit-tax-map-by-state/2026-10-22 https://bigsaletax.com/tools/what-you-keep-after-tax-by-state/2026-11-01 https://bigsaletax.com/embed/net-proceeds/2026-11-01 https://bigsaletax.com/data/best-states-to-sell-a-business-tax-2026/2026-11-01 https://bigsaletax.com/data/exit-tax-map-by-state/press-kit/2026-11-01 https://bigsaletax.com/data/exit-tax-map-by-state/changelog/2026-11-01 https://bigsaletax.com/data/norway-wealth-tax-vs-us-state-sale-tax-2026/2026-11-04 https://bigsaletax.com/media/2026-11-04 https://bigsaletax.com/passive-losses/suspended-passive-losses/2026-11-03 https://bigsaletax.com/passive-losses/do-passive-losses-offset-capital-gains/2026-11-01 https://bigsaletax.com/passive-losses/suspended-passive-losses-installment-sale/2026-11-01 https://bigsaletax.com/passive-losses/suspended-passive-losses-1031-exchange/2026-11-01 https://bigsaletax.com/passive-losses/suspended-passive-losses-at-death/2026-11-01 https://bigsaletax.com/passive-losses/section-469-passive-activity-rules/2026-11-01 https://bigsaletax.com/passive-losses/passive-vs-nonpassive-income/2026-11-01 https://bigsaletax.com/passive-losses/form-8582/2026-11-01 https://bigsaletax.com/passive-losses/rental-loss-25000-special-allowance/2026-11-01 https://bigsaletax.com/passive-losses/passive-loss-carryover/2026-11-01 https://bigsaletax.com/passive-losses/real-estate-professional-status/2026-11-01 https://bigsaletax.com/passive-losses/material-participation-rental/2026-11-01 https://bigsaletax.com/passive-losses/at-risk-rules-section-465/2026-11-01 https://bigsaletax.com/passive-losses/2026-11-01 https://bigsaletax.com/exit-strategy/2026-11-01 https://bigsaletax.com/instrument-sale-tax/2026-10-31 https://bigsaletax.com/scope/2026-10-19 https://bigsaletax.com/two-kinds-of-installment-sales/2026-11-01 https://bigsaletax.com/compare/structured-installment-sale-vs-1031-exchange/2026-10-30 https://bigsaletax.com/capital-gains/suspended-passive-losses-when-you-sell-rental/2026-10-30 https://bigsaletax.com/compare/1031-exchange-vs-structured-installment-sale/2026-11-01 https://bigsaletax.com/missed-45-day-deadline-structured-installment-sale/2026-11-01 https://bigsaletax.com/1031-then-structured-installment-sale/2026-11-01 https://bigsaletax.com/structured-installment-sale-without-buying-another-property/2026-11-01 https://bigsaletax.com/structured-installment-sale/2026-11-01 https://bigsaletax.com/estate-tax-exemption-2026/2026-11-01 https://bigsaletax.com/estate/ilit-after-selling-property/2026-11-01 https://bigsaletax.com/capital-gains/selling-a-business-before-retirement/2026-11-01 https://bigsaletax.com/classes/farm/2026-10-19 https://bigsaletax.com/classes/business/2026-10-20 https://bigsaletax.com/classes/luxuryhome/2026-10-30 https://bigsaletax.com/classes/homeowner/2026-10-30 https://bigsaletax.com/classes/bigsales/2026-10-30 https://bigsaletax.com/classes/dental/2026-10-20 https://bigsaletax.com/classes/timber/2026-10-29 https://bigsaletax.com/classes/failed1031/2026-10-19 https://bigsaletax.com/classes/mobilehomepark/2026-10-19 https://bigsaletax.com/classes/cpafirm/2026-10-28 https://bigsaletax.com/classes/selfstorage/2026-10-28 https://bigsaletax.com/classes/vineyard/2026-10-29 https://bigsaletax.com/classes/apartments/2026-10-30 https://bigsaletax.com/classes/nnn-retail/2026-10-30 https://bigsaletax.com/classes/farmbroker/2026-10-30 https://bigsaletax.com/classes/violin-sellers/2026-10-21 https://bigsaletax.com/classes/fine-art-consignors/2026-10-20 https://bigsaletax.com/classes/collector-cars/2026-10-20 https://bigsaletax.com/classes/2026-10-30