NORTH DAKOTA CAPITAL GAINS TAX · TAX YEAR 2026
North Dakota capital gains tax calculator
North Dakota subtracts 40% of a net long-term capital gain and taxes the rest, and all short-term gains, at its ordinary rates from 1.95% to 2.5%. On a $50,000 long-term gain with $75,000 of wages, a single filer owes $585 of North Dakota tax and $7,500 of federal income tax, $8,085 in all, and keeps $41,915.
Tax on your gain
- Total tax on the gain
- $8,085.00
- Federal income tax
- $7,500.00
- Net investment income tax
- $0.00
- North Dakota tax
- $585.00
- After-tax gain
- $41,915.00
- Effective rate
- 16.17%
- Gain North Dakota excludes
- $20,000.00
North Dakota tax by size of gain
What a single filer with $75,000 of wages owes on a long-term gain, and the state tax if the same gain were short-term. Federal tax includes the net investment income tax.
| Gain | Federal tax | State tax | State tax if short-term |
|---|---|---|---|
| $10,000 | $1,500 | $117 | $195 |
| $50,000 | $7,500 | $585 | $975 |
| $100,000 | $15,000 | $1,170 | $1,950 |
| $250,000 | $42,250 | $2,925 | $5,197 |
| $1,000,000 | $208,920 | $13,947 | $23,947 |
North Dakota capital gains tax questions
Does North Dakota tax capital gains?
Yes. North Dakota subtracts 40% of a net long-term capital gain and taxes the rest, and all short-term gains, at its ordinary rates from 1.95% to 2.5%.
How much North Dakota tax is due on a capital gain?
A single filer with $75,000 of wages owes $585 of North Dakota tax on a $50,000 long-term gain, 1.17% of the gain, and $2,925, 1.17%, on a $250,000 gain. Federal tax on the same gains is $7,500 and $42,250.
Does North Dakota tax short-term capital gains differently?
Yes. A $10,000 short-term gain owes $195 of North Dakota tax, against $117 on a long-term gain. Federal tax on it is $2,200, against $1,500.
What the calculator leaves out
Federal tax stacks the gain on wages after the 2026 standard deduction, taxes a long-term gain at the long-term capital gains rates and a short-term gain at the ordinary brackets, and adds the net investment income tax. The gain is the only investment income. Capital losses and carryovers, qualified dividends, the collectibles and section 1250 rates, the alternative minimum tax and credits are left out; enter a home sale's gain after any federal exclusion.