Capital Gains Tax Rate 2024 Irs.  — 2024 capital gains tax brackets. If you are a foreign person or firm and you sell or otherwise dispose of a u.s.

 — the capital gains tax is a tax on any capital gains you make during a tax year.  — another provision would raise the tax rate on capital gains and dividends to the same rate charged on ordinary income — but only on annual income exceeding $1.