デイトレード税率

Short-term vs. long-term rates

In the United States, assets held for one year or less produce short-term capital gains, taxed at the same federal brackets as wages: 10%, 12%, 22%, 24%, 32%, 35% or 37%. Assets held longer than one year qualify for long-term rates of 0%, 15% or 20% for most taxpayers.

Because a day trader never holds for more than a day, every profitable trade falls into the short-term bucket. The spread between the two rates can be 15–20 percentage points or more.

Example: the same gain, two tax bills

A $10,000 gain held 366 days by a taxpayer in the 15% long-term bracket owes $1,500. The same $10,000 gain from day trading, taxed at 24%, owes $2,400. On $50,000 the difference is $7,500 versus $12,000 — and that assumes the day trader has no losses disallowed by wash-sale rules.

State, local and national variations

Many U.S. states add their own income tax on top of federal rates. In the EU, member states classify trading differently: some treat it as capital income, others as speculative income subject to progressive rates. The UK generally taxes retail CFD and spread-bet gains differently depending on whether trading is the main source of income. Always confirm the rule in your own jurisdiction with a qualified tax professional.

Why rate matters more than return

A day trader must earn a higher gross return than a long-term investor just to end up with the same after-tax outcome. If the long-term investor keeps 85% of a 10% gain and the day trader keeps 76% of a 12% gain, the investor wins on a risk-adjusted, after-tax basis — and usually with far less effort and volatility.