Chart Book: 10 Things You Need to Know About the Capital Gains Tax

http://www.cbpp.org/cms/index.cfm?fa=view&id=3798

“Capital gains tax rates are the lowest since the Great Depression.

The capital gains tax rate on assets that have been held for more than one year is 15 percent for people above the 15 percent income tax bracket.  (People in or below the 15 percent bracket owe no capital gains tax.)  This is far below the top marginal tax rate on ordinary income — currently 35 percent — and is the lowest rate on long-term capital gains since the Great Depression.”