Capital Gains Tax Rates

For tax years 2008-2010 there is a zero-percent capital gains rate for taxpayers in the 10% and 15% tax brackets. In 2008 the 15% threshold is $65,100 for married taxpayers filing jointly and $32,550 for single filers. This tax reduction allows certain taxpayers to pay zero federal taxes on long-term capital gains and qualifying dividend income (usually dividends from stock).