Capital gain tax rates are different from tax rates applied to a taxpayer’s ordinary income. There was no decrease in the capital gains rates when the tax rates were lowered. The capital gains rates generally maintain the same breakpoints (except for an inflation adjustment) as under previous law. The inflation adjustment is made for years after 2017, using the Chained Consumer Price Index (C-CPI-U).
The following 2019 income breakpoints apply to the capital gains rates.