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North Dakota Capital Gains Tax Calculator

North Dakota offers a preferential rate on long-term capital gains. Combined top rate: 25.3%.

Step 1: Your income before the capital gain

Your existing taxable income determines which federal capital gains bracket applies (0%, 15%, or 20%).

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Don't know your taxable income? Calculate it from gross income
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Standard deduction (single): $16,100

Or use the North Dakota Income Tax Calculator for a detailed breakdown.

⚠️ This calculator provides estimates for educational purposes only. It is not financial, tax, or legal advice. Your actual results may vary.

North Dakota Capital Gains Rules

  • 40% exclusion on net long-term capital gains

    ND allows subtraction of 40% of net long-term capital gains, reducing effective top rate to 1.5%. Note: Bracket thresholds shown are based on 2025 official figures; 2026 inflation-adjusted thresholds have not yet been published by ND Tax Commissioner.

Frequently Asked Questions

Does North Dakota's preferential rate apply to all capital gains?
The preferential rate applies to net long-term capital gains (assets held more than 1 year). Short-term gains are taxed at ordinary income rates up to 2.5%.
How does North Dakota tax capital gains differently?
Unlike most states that tax gains as ordinary income, North Dakota applies a preferential rate to long-term capital gains, resulting in a lower combined rate of 25.3%.
What is North Dakota's capital gains tax rate?
North Dakota offers a preferential rate of 2.5% on long-term capital gains, lower than the top ordinary income rate of 2.5%. Short-term gains are taxed as ordinary income.

Related Resources

North Dakota Capital Gains Tax Information

Official North Dakota tax information relevant to capital gains, including rates, forms, and filing resources.

North Dakota Income Tax Calculator

Calculate your North Dakota state and federal income tax

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