Long term capital gain tax rates for real estate assets generally stay at 15 percent for taxpayers whose adjusted taxable income does not exceed $400,000 (individual) and $450,000 (joint). For taxpayers with an adjusted taxable income exceeding those amounts, the capital gain tax rate rose to 20 percent.

The exclusion that applies to the gain resulting from the sale of one’s residence remains unchanged; $250,000 exclusion for a single filer and $500,000 for joint filers.