Tools · Capital Gains Tax
North Carolina Capital Gains Tax Calculator (2026)
Estimate the tax on your capital gains in North Carolina for 2026. Enter your gain, holding period, and other income to see federal long- or short-term tax, the 3.8% Net Investment Income Tax, and North Carolina’s share, broken out line by line.
North Carolina capital gains tax calculator
- Gain taxed at 0% (long-term)
- $15,550 → $0
- Gain taxed at 15% (long-term)
- $4,450 → −$668
- Federal long-term capital gains tax
- −$668
- Net Investment Income Tax (3.8%)
- $0
- North Carolina income tax on gain
- −$798
- Total capital gains tax
- $1,466
North Carolina taxes capital gains as ordinary income. North Carolina cut its flat rate to 3.99% for 2026 (down from 4.25%). It allows a standard deduction of $12,750 single / $25,500 married-jointly.
Federal: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration. State: North Carolina Department of Revenue.
Estimate for 2026. Long-term gains are stacked on top of your other taxable income across the 0/15/20% federal breakpoints; short-term gains are taxed as ordinary income. The 3.8% Net Investment Income Tax applies once your income clears the threshold. Excludes state credits, the alternative minimum tax, and loss carryovers. This is general information, not tax advice.
How capital gains tax works in North Carolina
Long-term gains (assets held more than a year) get the federal 0/15/20% rates — but the rate depends on where the gain lands once it is stacked on top of your other taxable income, so part of a gain can be taxed at 0% and the rest at 15%. Short-term gains are taxed as ordinary income. On top of that, the 3.8% Net Investment Income Tax applies once your income clears $200,000 (single) or $250,000 (married-jointly).
North Carolina taxes capital gains as ordinary income, at the same rate as your wages. North Carolina cut its flat rate to 3.99% for 2026 (down from 4.25%). It allows a standard deduction of $12,750 single / $25,500 married-jointly.
This is an annual-bracket estimate, not your final return. It excludes the alternative minimum tax, loss carryovers, and state credits. It is general information, not tax advice. Federal figures: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration.
Capital gains calculators for other states
Same 2026 engine, each with its own state rules.