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North Dakota

North Dakota Capital Gains Tax Calculator

Calculate your 2026 capital gains tax in North Dakota. North Dakota taxes capital gains at rates up to 2.5%, plus federal taxes.

Sale Details

Original purchase price

Renovations, additions — added to your basis

Agent commissions, closing costs, title & transfer fees

North Dakota Tax Estimate

Total Tax

$36,800

18.4% effective rate

Capital Gain

$200,000

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Tax Breakdown

Sale Price$500,000
Cost Basis-$300,000
Capital Gain$200,000
Federal Tax-$33,800
↳ Includes NIIT (3.8%)$3,800
↳ North Dakota 40% long-term gain subtraction-$80,000
North Dakota State Tax-$3,000
Net Cash to You$463,200

Sale price minus selling costs and all taxes (before any mortgage payoff).

Federal

$33,800

ND State

$3,000

Effective Rate

18.4%

North Dakota Capital Gains Tax

North Dakota taxes capital gains as ordinary income at 0%, 1.95% and 2.5% for 2026, and excludes 40% of net long-term capital gain, so the top effective rate on long-term gains is 1.5%. Short-term gains get no exclusion. This calculator applies the 2.5% top rate to the whole gain after the 40% subtraction, so it overstates the tax for most filers.

Long-term: Taxed as ordinary income (up to 2.5%) after a 40% exclusion (1.5% effective)

Short-term: Taxed as ordinary income (up to 2.5%)

NIIT Applied

The 3.8% Net Investment Income Tax applies because your income exceeds $200,000.

North Dakota 40% long-term gain subtraction applied

North Dakota excludes 40% of net long-term capital gain for every filer, so the 2.5% top rate works out to 1.5% on long-term gains.

North Dakota Capital Gains Tax Details

Tax Treatment

  • Tax Type

    Taxed as ordinary income

  • Maximum Rate

    2.5%

Available Exemptions

  • Federal home-sale exclusion ($250K single / $500K married filing jointly) flows through to the North Dakota return
  • 40% of net long-term capital gain is excluded (NDCC 57-38-30.3(2)(d))
  • Selling costs and capital improvements reduce the taxable gain

North Dakota Capital Gains Tax FAQ

Official References

This calculator provides estimates. Consult a tax professional for advice specific to your situation in North Dakota.

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Jupid AI Accountant helps North Dakota residents track investment income and calculate capital gains taxes automatically.