Short-Term Capital Gains Tax
If you’ve held an asset or investment for one year or less before you sell it for a gain, that’s considered a short-term capital gain. In the U.S., short-term capital gains are taxed as ordinary income. That means you could pay up to 37% income tax, depending on your federal income tax bracket.

What Is a Capital Gain?
A capital gain happens when you sell or exchange a capital asset for a higher price than its basis. The “basis” is what you paid for the asset, plus commissions and the cost of improvements, minus depreciation. There is no capital gain until you sell an asset, but once you’ve sold an asset for a gain, you’re required to claim it on your income taxes.

Federal Income Tax Brackets for 2021

Head of household:
Tax rate: 10% Taxable income of $0 to $14,200
Tax rate: 12% Taxable income of $14,201 to $54,200
Tax rate: 22% Taxable income of $54,201 to $86,350
Tax rate: 24% Taxable income of $86,351 to $164,900
Tax rate: 32$ Taxable income of $164,901 to $209,400
Tax rate: 35$ Taxable income of $209,401 to $523,600
Tax rate: 37% Taxable income of $523,601 or more.

Če v Ameriki revež naredi 1,000 dolarjev dobička na leto, teoretično plača 100 dolarjev davka (brez provizij in stroškov podatkov). V enakem primeru milijonar plača 370 dolarjev V Slovenija pa vsakogar oskubijo za 400 dolarjev.

Ker je lestvica splošna, je jasno, da bi pri nas skoraj vsi padli v razred 12-ih procentov davka. Test na kalkulatorju CGTC pokaže, da za skupni dohodek 14.000 dolarjev in 2.500 dolarjev kapitalskega dobička plačaš 9 (devet) dolarjev davka. Ni čudno, da je Mrkaić pred 15. leti trdil, da je za delavca najboljša tista država, kjer je davek na jahte najnižji, davek na kruh pa najvišji. Če pa bi nekdo imel letno plačo 9.000 dolarjev in kapitalskega dobička ravno tako 9.000, bi plačal pa 115 dolarjev davka. 100.000 dolarjev plače in 10.000 dolarjev dobička na leto znese pa 2.477 davka na dobiček.

Očitno je ameriški davčni sistem veliko bolj socialen od slovenskega, ne glede na to, da je Slovenija kao svetovni rekorder v GINI pizdariji.

Uriah Heep.