In 2015 tax rates on capital gains and dividends remain the same as 2014 rates; however threshold amounts are indexed for inflation. As such, for taxpayers in the lower tax brackets (10 and 15 percent), the rate remains 0 percent. For taxpayers in the four middle tax brackets, 25, 28, 33, and 35 percent, the rate is 15 percent. For an individual taxpayer in the highest tax bracket, 39.6 percent, whose income is at or above $413,200 ($464,850 married filing jointly), the rate for both capital gains and dividends is capped at 20 percent.