North Dakota capital gains tax, 2026
North Dakota taxes capital gains under its own rule: 40% of a net long-term capital gain is excluded. On a $100,000 long-term gain, a single filer with $80,000 of other income pays $1,170 of North Dakota tax, on top of $15,000 federal.
Questions
Does North Dakota tax capital gains?
Yes, under its own rule: 40% of a net long-term capital gain is excluded.
Does the rule apply to short-term gains?
No. Gains on assets held a year or less are taxed like other income.
State brackets for 2026 from the Tax Foundation; federal rates from IRS Rev. Proc. 2025-32. See every state. Estimates, not tax advice.
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