 However, by 2010, the top 1 percent of all households an average federal tax rate of 29.4 percent, with 2013 rates to be significantly higher.Capital gains are profits from investments in capital assets such as bonds, stocks, and real estate.These gains are taxed, for individuals, as ordinary income when held for less than one year which means that they have the same marginal tax rate as the marginal income tax rate of their recipient.