Calculate your federal and North Dakota capital gains tax liability
Calculate Your
North Dakota Capital Gains Tax
North Dakota offers a 40% exclusion on net long-term capital gains, which are then taxed at a low top rate of 2.5%, resulting in a very low effective tax rate.
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North Dakota Capital Gains Tax Highlights
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Calculate your capital gains tax for North Dakota
📊 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 Dakota tax rates
Tax Calculation Results
How North Dakota Taxes Capital Gains
North Dakota offers a 40% exclusion on net long-term capital gains, which are then taxed at a low top rate of 2.5%, resulting in a very low effective tax rate.
Special Deduction Available
40% exclusion for net long-term capital gains
2025 Tax Brackets
North Dakota Tax Details
Tax Rate Structure
North Dakota provides preferential treatment for certain types of capital gains.
Key Requirements
On qualifying gains
North Dakota Tax Strategies
- • Maximize deductions by holding assets for required periods
- • Time gains to optimize deduction benefits
- • Consider staggering sales across tax years
• Consult with North Dakota tax professional for complex situations
Related Tax Services
Real Estate in North Dakota
Real estate capital gains in North Dakota are subject to both federal and state tax considerations:
North Dakota Real Estate Deductions
North Dakota offers 40% exclusion for net long-term capital gains for capital gains, including real estate transactions. This can significantly reduce your state tax liability.
Primary Residence
Federal Rules
North Dakota State Rules
State deduction available
40% exclusion for net long-term capital gains
Additional Requirements:
- • Follows federal IRC Section 121. The 40% state capital gains exclusion also applies to qualifying gains.
Investment Property
Tax Deferral Strategies
1031 Like-Kind Exchanges
Defer federal taxes on investment property exchanges
Transfer Costs
Transfer Tax
Recording Fees
Additional Fees:
- • A $10 non-standard document fee may apply.
Special Deductions & Notes:
- • The 40% exclusion applies to long-term gains from investment properties.
Investment & Tax Services
Property Tax Exemptions
Homestead
$8K
Maximum exemption
Senior (65+)
$8K
Additional exemption
Veteran
$8K
Disabled veteran exemption
North Dakota Real Estate Specifics
• North Dakota does not have a real estate transfer tax.
• The Homestead Property Tax Credit provides relief for homeowners and renters based on income.
• The state's generous capital gains exclusion significantly reduces the tax burden on real estate sales.
Real Estate & Investment Services
North Dakota Filing Requirements
Due Dates
Required Forms
- • Form ND-1
- • 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 Dakota to Other States
Tax Calculation Results
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