in 2012, the capital gains rates were either 0% or 15%. The 15% capital gains rate started when the taxpayer hit the 15% marginal tax bracket.

In 2013 the capital gains rates are 0% for taxable income of single taxpayers with less than $36,250 and joint filers with less than $72,500 in taxable income. For taxpayers earning more than that, the capital gains (and dividend) rate increases to 15% on taxable income between $36,500 and $400,000 for single filers and $72,500 and $450,000 for joint filers. The american taxpayer relief act of 2012 also added a 20% capital gains rate on taxable income above $400,000 for individuals and $450,000 for joint filers.

The Affordable Care Act also imposes an 3.8% Medicare Tax surcharge under IRC 411 on net investment income when modified adjusted gross income exceeds $200,000 individual filers and $250,000 for joint filers.