Calculate your federal and North Carolina capital gains tax liability
Calculate Your
North Carolina Capital Gains Tax
North Carolina taxes capital gains at its flat income tax rate, which is scheduled to be 3.99% for 2025.
Advertisement Space
North Carolina Capital Gains Tax Highlights
Enter Your Investment Details
Calculate your capital gains tax for North Carolina
📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.
📊 Choose your investment holding period
Calculator optimized for North Carolina tax rates
Tax Calculation Results
How North Carolina Taxes Capital Gains
North Carolina taxes capital gains at its flat income tax rate, which is scheduled to be 3.99% for 2025.
2025 Tax Brackets
North Carolina Tax Details
Tax Rate Structure
North Carolina applies a flat rate to all capital gains regardless of income level.
Key Requirements
North Carolina Tax Strategies
- • Consider timing of asset sales for tax efficiency
- • Coordinate with federal capital gains strategies
- • Review loss harvesting opportunities
• Consult with North Carolina tax professional for complex situations
Related Tax Services
Real Estate in North Carolina
Real estate capital gains in North Carolina are subject to both federal and state tax considerations:
North Carolina Real Estate Tax Rate
Real estate capital gains in North Carolina are taxed at a flat rate up to 3.99%.
Primary Residence
Federal Rules
North Carolina State Rules
State tax applies to gain above federal exclusion
Must file state return if gain exceeds exclusion
Additional Requirements:
- • Follows federal IRC Section 121.
Investment Property
Tax Deferral Strategies
1031 Like-Kind Exchanges
Defer federal taxes on investment property exchanges
Transfer Costs
Transfer Tax
Available Exemptions:
- • Certain family transfers
- • Transfers to secure a debt.
Recording Fees
Special Deductions & Notes:
- • The disallowed bonus depreciation is deducted over a five-year period.
Investment & Tax Services
Property Tax Exemptions
Homestead
$25K
Maximum exemption
Senior (65+)
$25K
Additional exemption
Veteran
$45K
Disabled veteran exemption
North Carolina Real Estate Specifics
• North Carolina levies a Real Estate Excise Tax of 0.2%, paid by the seller.
• The state does not conform to federal bonus depreciation and has its own add-back and deduction rules.
• Homestead property tax relief is targeted to elderly, disabled, and veteran homeowners who meet specific criteria.
Real Estate & Investment Services
North Carolina Filing Requirements
Due Dates
Required Forms
- • Form D-400
- • Capital gains schedule
- • Federal Form 8949 & Schedule D
Payment Options
- • Online payment portal
- • Electronic funds transfer
- • Check or money order
Tax Professional Services
Compare North Carolina to Other States
Tax Calculation Results
Advertisement
Advertisement Space