For 2021 the (current) top capital gains tax rate
Post# of 85508
This 23.8% top rate comes from the 20% rate for individuals with long-term capital gains over $445,850 (single filers) or $501,600 (married), as well as the 3.8% net investment income tax for individuals with modified adjusted gross income over $200,000.
The higher Biden capital gains tax rates are just proposals, at present.