No. 4: Tax rates on net capital gains
The maximum tax rate of 15% on net capital gains and qualified dividends has increased to 20% for some taxpayers. Those in the 10% and 15% income tax brackets will continue to pay no tax on their net capital gains and qualified dividends. But those in the new top 39.6% bracket will pay a maximum 20% rate on net capital gains and qualified dividends. All others will pay a maximum 15% rate.
Gains on collectibles will continue to be taxed at a special 28% rate.