The federal capital-gains tax table ties the capital-gains tax to an individual's annual income, according to Charles Schwab. Low-income earners pay no capital-gains taxes and high-income earners pay up to 20 percent, as of 2015.
Single taxpayers who make up to $37,450 pay no capital-gains taxes. Once taxpayers cross that income threshold, the capital-gains rate increases to 15 percent for single individuals who make less than $413,200. Individuals earning more than $413,200 pay a 20 percent capital-gains tax rate. Married taxpayers filing jointly pay no capital-gains taxes if they make less than $74,900, and they fall into the 15 percent bracket when they make up to $464,850. Couples who make more than $464,850 pay a 20 percent capital gains tax rate, Charles Schwab notes.