Tools · Capital Gains Tax
North Dakota Capital Gains Tax Calculator (2026)
Estimate the tax on your capital gains in North Dakota 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 Dakota’s share, broken out line by line.
North Dakota capital gains tax calculator
How to read the rows below: the slice of your gain → the tax on that slice.
- 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 Dakota income tax on gain
- −$390
- Total capital gains tax
- $1,058
North Dakota taxes capital gains as ordinary income. North Dakota has one of the lowest income taxes in the nation after its 2023 reform. The first $48,475 of taxable income (single) or $80,975 (married-jointly) is untaxed, then a 1.95% rate applies, rising to a 2.50% top rate. Social Security income is exempt.
Note on 2026 figures: Rates (0%, 1.95%, 2.50%) are set by statute. The 2026 bracket dollar amounts shown are the inflation-indexed figures published by the Tax Foundation; they will be reconciled against the Office of State Tax Commissioner rate schedule when posted.
Federal: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration. State: North Dakota Office of State Tax Commissioner.
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, an extra federal surtax on investment income, 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 Dakota
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 Dakota taxes capital gains as ordinary income, at the same rate as your wages. North Dakota has one of the lowest income taxes in the nation after its 2023 reform. The first $48,475 of taxable income (single) or $80,975 (married-jointly) is untaxed, then a 1.95% rate applies, rising to a 2.50% top rate. Social Security income is exempt.
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.