North Dakota Capital Gains Tax 2026: 40% deduction on eligible long-term capital gains.

North Dakota capital gains are modeled as 40% deduction on eligible long-term capital gains.. Use this free calculator to estimate capital gains tax in North Dakota, including federal rates, NIIT when applicable, and North Dakota's state treatment (40% deduction on eligible long-term capital gains.).

State treatment: 40% deduction on eligible long-term capital gains.·Official source ↗

Rates last verified: August 2026

Capital Gains Calculator

Federal · NIIT · All 50 states

2026 ratesIRS verified

Follow the three steps, save the sale, then calculate. Required fields are marked with *.

Your tax profile

These apply to every sale in this estimate.

Tax year

Filing status

State

Annual taxable income (before these gains)

Capital loss carried from prior years

What you sold

Prices and quantity for this lot. Give it a name if you will add more than one sale.

Asset type

Asset name

Buy price

Sell price

Quantity / units

Selling expenses

Repurchased within 30 days (wash-sale check)

When you bought and sold

The IRS uses these dates to decide short-term vs long-term rates.

Buy date

Sell date

Next: Save this sale to the order log, then click Calculate now. Tax results do not update until you calculate.

Order log

Sales included in this tax estimate.

Please fill in the details to see your results. Follow the three steps on the left, then save a sale here.

North Dakota capital gains tax overview

North Dakota capital gains tax planning starts with the federal rules, then layers on North Dakota's own treatment (40% deduction on eligible long-term capital gains.). This calculator estimates both so you can see a combined effective rate before you sell stocks, crypto, real estate, or other capital assets.

Federally, short-term gains (held one year or less) are taxed as ordinary income, while long-term gains generally use 0%, 15%, or 20% preferential rates for tax years 2025 and 2026. High earners may also owe the 3.8% Net Investment Income Tax when MAGI exceeds the IRS threshold for their filing status.

North Dakota uses a special capital gains rule: 40% deduction on eligible long-term capital gains. Our engine encodes that rule so your estimate reflects North Dakota-specific treatment rather than a generic flat percentage.

North Dakota figures in this model are drawn from the official source we cite for the state: https://www.tax.nd.gov/. Confirm the current-year statute or agency page before you file — rates and special rules can change.

This model uses a 40% deduction on eligible long-term capital gain, then taxes the remaining 60% at a 2.9% top rate. A long-term illustration is gain times 0.6 times 0.029. Short-term gain does not get that deduction in the engine.

The North Dakota Office of State Tax Commissioner’s later schedules show a 2.5% top rate, not 2.9%. This page is not stamped as verified. The table is what the calculator computes, not a restatement of the 2026 bracket card.

Official source: https://www.tax.nd.gov/.

Use the calculator above with filing status and income to stack federal long-term or short-term tax, NIIT, and North Dakota state tax. Compare nearby states from the links below, review our methodology for data sources (including North Dakota's official reference), and consult a CPA before filing. This page is educational and not tax advice.

Special North Dakota rule

40% deduction on eligible long-term capital gains.

North Dakota rate snapshot

Category	special
Summary	40% deduction on eligible long-term capital gains.
Abbreviation	ND
Top / modeled rate	2.90%

Illustrated tax on a long-term gain

Long-term stock gain while living in North Dakota. Federal and NIIT use the same income on every state page. The North Dakota column is the only state tax that changes.

Gain	Federal	NIIT	North Dakota	Texas state tax
$50,000.00	$7,500.00	$0.00	$870.00	$0.00
$100,000.00	$15,000.00	$0.00	$1,740.00	$0.00
$250,000.00	$37,500.00	$4,940.00	$4,350.00	$0.00

Single filer, tax year 2026, $80,000.00 of other taxable income. Texas is the no-tax comparison. Illustration only, not your return.

Always verify rates with theNorth Dakota revenue agencyand review ourmethodology. Not tax advice.

FAQ

North Dakota FAQs

What is unique about North Dakota capital gains tax?

40% deduction on eligible long-term capital gains. Summary: 40% deduction on eligible long-term capital gains..

Does North Dakota still stack on top of federal tax?

Yes. This page estimates federal tax and NIIT, then adds the North Dakota special-rule layer. Federal short-term and long-term capital gains tax, and the 3.8% Net Investment Income Tax when MAGI exceeds the IRS threshold, can still apply.

Where can I verify North Dakota rules?

See the official source we cite: https://www.tax.nd.gov/. Special-rule states change more often than flat-rate states — confirm current-year thresholds before you sell.

Do North Dakota's special capital gains rules apply if I am a part-year resident?

Part-year and nonresident sourcing can change whether North Dakota's special rule (40% deduction on eligible long-term capital gains.) applies to a given sale. This calculator models a full-year North Dakota resident at the encoded rule. Thresholds, exclusions, and residency tests belong on the official North Dakota return.

How does this North Dakota model tax a long-term gain?

It subtracts a 40% deduction and applies 2.9% to the other 60%. That is the encoded rule, not a confirmed 2026 statutory top rate.

Why is the North Dakota page not marked rates last verified?

The agency’s published top rate is 2.5% for recent years, while this model still uses 2.9% after the 40% long-term deduction. The engine was not changed in this pass.

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