Tax rates on long-term capital gains and qualified dividends do not change. Congress decided to set income thresholds instead of using tax brackets as in the past. The 0% rate will continue to apply for taxpayers with taxable income under $38,600 on single-filed returns and $77,200 on joint returns. The 20% rates starts at $425,800 for singles and $479,000 for joint filers. The 15% rate applies for filers with incomes between those break points. The 3.8% surtax on net investment income remains, kicking in for single people with modified AGI over $200,000 and $250,000 for joint.