Capital gains taxes are paid on NET profit (profit minus losses) for a given year. Yes, if you have a net loss you can carry that forward to future tax years bu

Capital gains taxes are paid on NET profit (profit minus losses) for a given year. Yes, if you have a net loss you can carry that forward to future tax years but you also aren't paying any taxes on a net loss. Biden's plan to add another bracket to capital gains tax is the right approach to actually tax the wealthy.