simpletaxcalculator

Home / North Dakota / Capital Gains Tax

North Dakota Capital Gains Tax Calculator

North Dakota taxes capital gains at 2.5% (taxed as ordinary income). Calculate your combined federal and North Dakota capital gains tax below.

North Dakota state capital gains rate

2.5%

Treatment

Taxed as ordinary income

$
$

After standard/itemized deductions. Used to determine your bracket. 2026 standard deduction: $16,100 (single) · $32,200 (married jointly) · $24,150 (head of household)

$
Rates updated for May 2026

This calculator is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation. Rates last verified May 2026.

Verify rates on IRS Topic No. 409 — Capital Gains and Losses

Combined federal + North Dakota capital gains rates

ScenarioFederal rateND rateCombined
Long-term (0% federal bracket)0%2.5%2.5%
Long-term (15% federal bracket)15%2.5%17.5%
Long-term (20% federal bracket)20%2.5%22.5%
Long-term + NIIT (20% + 3.8%)23.8%2.5%26.3%

2026 federal long-term capital gains brackets

0%

Single: Up to $49,450

Married jointly: Up to $98,900

15%

Single: $49,451–$545,500

Married jointly: $98,901–$613,700

20%

Single: Over $545,500

Married jointly: Over $613,700

Frequently asked questions

Does North Dakota have a capital gains tax?
Yes. Capital gains taxed as ordinary income. Top rate 2.5% — one of the lowest income tax states.
What is the combined federal and North Dakota capital gains tax rate?
For North Dakota residents, the combined maximum long-term rate is approximately 22.5% — the 20% federal rate plus 2.5% North Dakota state rate. High earners may also owe the 3.8% NIIT, bringing the effective top combined rate to approximately 26.3%.
What are the 2026 long-term capital gains tax rates?
For 2026, the federal long-term capital gains tax rates are 0%, 15%, and 20%, depending on your taxable income and filing status. Single filers pay 0% on income up to $49,450, 15% from $49,451 to $545,500, and 20% above $545,500. Married filing jointly pays 0% up to $98,900 and 20% above $613,700. These rates apply to assets held more than 12 months.
What is the difference between short-term and long-term capital gains?
Short-term capital gains apply to assets held 12 months or less and are taxed at ordinary income tax rates (10%–37%). Long-term capital gains apply to assets held more than 12 months and receive preferential federal rates of 0%, 15%, or 20%. The one-year holding threshold is one of the most important distinctions in US tax law.
What is the Net Investment Income Tax (NIIT)?
The NIIT is a 3.8% federal surtax on net investment income — including capital gains, dividends, and interest — for taxpayers whose Modified Adjusted Gross Income (MAGI) exceeds $200,000 for single filers or $250,000 for married filing jointly. These thresholds have not been adjusted for inflation since 2013, meaning more taxpayers are subject to the NIIT each year.
Which states have no capital gains tax?
Nine states have no state-level capital gains tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington (for gains under $262,000), and Wyoming. Note that New Hampshire repealed its Interest and Dividends Tax effective January 1, 2025, making it fully tax-free on capital gains.

Related calculators

North Dakota Sales Tax CalculatorCapital Gains Calculator — All StatesProperty Tax EstimatorSelf-Employment Tax Calculator