North Carolina Capital Gains Tax Calculator
Calculate your 2026 capital gains tax in North Carolina. North Carolina taxes capital gains at rates up to 3.99%, plus federal taxes.
Original purchase price
Renovations, additions — added to your basis
Agent commissions, closing costs, title & transfer fees
Total Tax
$41,780
20.9% effective rate
Capital Gain
$200,000
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Tax Breakdown
Sale price minus selling costs and all taxes (before any mortgage payoff).
Federal
$33,800
NC State
$7,980
Effective Rate
20.9%
North Carolina Capital Gains Tax
North Carolina taxes capital gains at its flat 3.99% income tax rate for 2026, down from 4.25% in 2025. Further cuts from 2027 depend on revenue triggers in Session Law 2023-134.
Long-term: 3.99% flat rate
Short-term: 3.99% flat rate
NIIT Applied
The 3.8% Net Investment Income Tax applies because your income exceeds $200,000.
North Carolina Capital Gains Tax Details
Tax Treatment
Tax Type
Flat tax rate
Maximum Rate
3.99%
Available Exemptions
- Federal home-sale exclusion ($250K single / $500K married filing jointly) flows through to the North Carolina return
- Selling costs and capital improvements reduce the taxable gain
North Carolina Capital Gains Tax FAQ
Official References
- IRS Topic 409: Capital Gains and Losses
Federal capital gains tax guidance
- IRS Publication 523: Selling Your Home
$250K / $500K home-sale exclusion, basis adjustments, and selling expenses
- NCDOR — Individual Income Tax Rate Schedules
North Carolina state capital gains rules
This calculator provides estimates. Consult a tax professional for advice specific to your situation in North Carolina.
Track Your North Carolina Investment Taxes
Jupid AI Accountant helps North Carolina residents track investment income and calculate capital gains taxes automatically.