---
title: "Qualified Dividend Tax Rates by Filing Status"
description: "2026 qualified dividend tax rates and income thresholds for all filing statuses. Qualified dividends from U.S. corporations receive long-term capital gains."
canonical: https://www.getswoopr.com/tables/retirement/qualified-dividend-tax-rates/
source: "Swoopr Investment: https://www.getswoopr.com"
---

## Direct Answer



> Qualified dividends are taxed at the same preferential rates as long-term capital gains: 0%, 15%, or 20% depending on taxable income. For 2026, the 0% rate applies to single filers with taxable income up to $49,450 and married joint filers up to $98,900, up from $48,350 and $96,700 in 2025. Most U.S. stock dividends in taxable accounts qualify; REIT and money market dividends typically do not.








# Qualified Dividend Tax Rates by Filing Status




## 2026 qualified dividend rates by filing status



These thresholds are identical to the long-term capital gains rate thresholds and use taxable income (after the standard or itemized deduction).



| Filing Status | 0% Rate Threshold | 15% Rate Range | 20% Rate Begins |
| --- | --- | --- | --- |
| Single | Up to $49,450 | $49,451-$545,500 | Over $545,500 |
| Married Filing Jointly | Up to $98,900 | $98,901-$613,700 | Over $613,700 |
| Head of Household | Up to $66,200 | $66,201-$579,600 | Over $579,600 |
| Married Filing Separately | Up to $49,450 | $49,451-$306,850 | Over $306,850 |
| Estates and Trusts | Up to $3,300 | $3,301-$16,250 | Over $16,250 |



Source: [IRS: Rev. Proc. 2025-32](https://www.irs.gov/irb/2025-45_IRB) (section 4.03) and [IRS: Topic No. 404 Dividends](https://www.irs.gov/taxtopics/tc404). Last verified: October 2026. Verify current-year figures at IRS.gov before making decisions.




## Ordinary vs. qualified dividend distinction

Ordinary dividends are taxed at regular income tax rates (up to 37% in 2026). Qualified dividends are taxed at the lower capital gains rates shown above. Most broker confirmations and 1099-DIV forms separate these two categories. When reviewing total return, knowing the tax treatment of dividend income helps compare the after-tax yield of different investments.




## Frequently asked questions



What makes a dividend qualified?


A dividend is qualified if it is paid by a U.S. corporation or qualifying foreign corporation and you have held the stock for more than 60 days during the 121-day period surrounding the ex-dividend date. Most dividends from U.S. stocks in a taxable brokerage account are qualified. Dividends from REITs, money market funds, and certain foreign stocks are typically ordinary (non-qualified).



How do I find out if my dividends are qualified?


Your brokerage will report qualified and ordinary dividends separately on Form 1099-DIV: Box 1a shows total ordinary dividends, Box 1b shows the qualified portion. Holding periods reset if you sell and repurchase within the wash-sale window.



Are REIT dividends qualified?


Most REIT dividends are not qualified because REITs pay out rental income, which is ordinary income. However, REIT dividends do qualify for the 20% pass-through income deduction under IRC Section 199A for non-corporate shareholders, effectively reducing the tax rate. The deduction is limited by income thresholds and other rules.








## Cite This Page



If you reference this table in your own work, use the following citation format and add the date you accessed it:



> Swoopr Editorial Team. (2026). *Qualified Dividend Tax Rates by Filing Status*. Swoopr Investment. [https://www.getswoopr.com/tables/retirement/qualified-dividend-tax-rates/](https://www.getswoopr.com/tables/retirement/qualified-dividend-tax-rates/)



Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised.







## References



- [IRS: Rev. Proc. 2025-32](https://www.irs.gov/irb/2025-45_IRB)
- [IRS: Topic No. 404 Dividends](https://www.irs.gov/taxtopics/tc404)








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