Quick ReadThe 0% long-term capital gains bracket lets married couples earning under $32,200 gross income sell appreciated stock and owe zero federal tax. If you own a brokerage account, you already have access to the same tax bracket that lets Warren Buffett famously pay a lower rate than his secretary. It is called the 0% long-term capital gains bracket, and it lets qualifying investors sell appreciated stock and pay zero federal tax on the gain. Where the Rule Actually LivesThe preferential rates come from Internal Revenue Code §1(h), which governs the maximum tax rate on net capital gain and qualified dividends. For 2026 that ceiling sits at roughly the top of the IRS-published 0% long-term capital gains bracket for each filing status.