Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
2020 Capital Gains Rates
| Taxable Income Threshold | 0% | 15% | 20% |
|---|---|---|---|
| Married Filing Jointly | $1 - $80,000 | $80,001 - $496,600 | $496,601 and over |
| Surviving Spouse | $1 - $80,000 | $80,001 - $496,600 | $496,601 and over |
| Head of Household | $1 - $53,600 | $53,601 - $469,050 | $469,051 and over |
| Single | $1 - $40,000 | $40,001 - $441,450 | $441,451 and over |
| Married Filing Separately | $1 - $40,000 | $40,001 - $248,300 | $248,301 and over |
| Collectibles gain | Maximum rate | 28% | |
| Unrecaptured Section 1250 gain on depreciated real estate | Maximum rate | 25% |