Updated May 10, 2026
Capital Gains: Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusionIncome Tax: 0%-2.5%Tax Summary
North Dakota treats cryptocurrency as property, following IRS rules. Gains and income are subject to state income tax at 0%-2.5% rates. A 40% exclusion applies to net long-term capital gains.
Quick facts for North Dakota, United States
Capital Gains Tax
Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusionIncome Tax Rate
0%-2.5%Estimate your crypto taxes in United States
Use our free calculator to model trading gains, staking income, mining income, and other crypto income using the headline rates from the matching country guide.
Educational only. If the guide has a tax-rate range, the calculator will show a low/high estimate.
Open calculatorCapital Gains Tax
Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusion• Crypto capital gains classified as short-term (<1 year) or long-term (≥1 year) per federal rules.
• Taxed as ordinary income, but 40% of net long-term gains excluded from ND taxable income.
• Exclusion calculated from federal Schedule D (line 15/16); enter on ND-1 line 6.
• No state-specific exemptions or thresholds beyond federal.
• Applies to crypto as part of federal net LTCG reportable to ND.
• Taxed as ordinary income, but 40% of net long-term gains excluded from ND taxable income.
• Exclusion calculated from federal Schedule D (line 15/16); enter on ND-1 line 6.
• No state-specific exemptions or thresholds beyond federal.
• Applies to crypto as part of federal net LTCG reportable to ND.
Income Tax
0%-2.5%• Mining income taxed as ordinary income at ND rates.
• Staking rewards taxed as ordinary income at ND rates.
• Follows federal classification; no state-specific rules.
• Included in federal AGI, flows to ND-1.
• Staking rewards taxed as ordinary income at ND rates.
• Follows federal classification; no state-specific rules.
• Included in federal AGI, flows to ND-1.
Reporting Requirements
• Residents file Form ND-1 if federal return required or owe ND tax.
• Report via federal Sch D, 8949 for gains; adjust LTCG exclusion on ND-1 line 6.
• No ND-specific crypto forms; use ND-1NR for nonresidents.
• Deadline: April 15; extensions match federal.
• Report via federal Sch D, 8949 for gains; adjust LTCG exclusion on ND-1 line 6.
• No ND-specific crypto forms; use ND-1NR for nonresidents.
• Deadline: April 15; extensions match federal.
Special Notes
• Tax brackets (2025 single): 0% ($0-$48,475), 1.95% ($48,476-$244,825), 2.50% (over $244,825); indexed annually.
• Nonresidents tax only ND-sourced income; intangibles like crypto generally not sourced unless business-related.
• Conforms to federal taxable income; 2026 1099-DA reporting starts federally.
• Nonresidents tax only ND-sourced income; intangibles like crypto generally not sourced unless business-related.
• Conforms to federal taxable income; 2026 1099-DA reporting starts federally.
Other US States
Compare state-level crypto tax differences across the United States.
Alabama
CG: 2-5%Income: 2-5%
Alaska
CG: 0%Income: 0%
Arizona
CG: 2.5%Income: 2.5%
Arkansas
CG: 0-3.7% (50% deduction on long-term gains)Income: 0-3.7%
California
CG: 1%-13.3%Income: 1%-13.3%
Colorado
CG: 4.4% (flat rate)Income: 4.4% (flat rate)
Connecticut
CG: 2-6.99%Income: 2-6.99%
Delaware
CG: 2.2%-6.6%Income: 2.2%-6.6%
District of Columbia
CG: 4-10.75% (taxed as ordinary income)Income: 4-10.75%
Florida
CG: 0%Income: 0%
Georgia
CG: 5.19%Income: 5.19%
Hawaii
CG: Varies: short-term 1.4-11%, net long-term up to 7.25%Income: 1.4-11%
Idaho
CG: 0-5.3%Income: 0-5.3%
Illinois
CG: 4.95% (flat rate)Income: 4.95% (flat rate)
Indiana
CG: 2.95% state + 0.5%-3% local county (varies)Income: 2.95% state + 0.5%-3% local county (varies)
Iowa
CG: 3.8%Income: 3.8%
Kansas
CG: 5.2%-5.58%Income: 5.2%-5.58%
Kentucky
CG: 3.5%Income: 3.5%
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-9.15% (taxed as ordinary income)Income: 5.8%-9.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.2% local; +2% surtax on net gains if FAGI >$350,000Income: 2%-6.5% state + 2.25%-3.2% local (varies by county)
Massachusetts
CG: 5% (LTCG), 8.5% (STCG) + 4% surtax >$1,083,150Income: 5% + 4% surtax >$1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85% (+1% NIIT on net investment income > $1M)Income: 5.35%-9.85%
Mississippi
CG: 0% on first $10,000; 4.4% thereafterIncome: 0% on first $10,000; 4.4% thereafter
Missouri
CG: 0%Income: 2%-4.7%
Montana
CG: Long-term: 3.0%-4.1%; Short-term: 4.7%-5.65%Income: 4.7%-5.65%
Nebraska
CG: 2.46%-4.55% (taxed as ordinary income)Income: 2.46%-4.55%
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9%Income: 1.5% - 5.9%
New York
CG: 4-10.9% (state) + 3.078-3.876% (NYC)Income: 4-10.9% (state) + 3.078-3.876% (NYC)
North Carolina
CG: 3.99% (taxed as ordinary income)Income: 3.99%
Ohio
CG: 2.75% (flat on income > $26,050)Income: 2.75% (flat on income > $26,050)
Oklahoma
CG: 0%-4.5%Income: 0%-4.5%
Oregon
CG: 4.75%-9.9%Income: 4.75%-9.9%
Pennsylvania
CG: 3.07% (flat rate)Income: 3.07% (flat rate)
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 1.99%-5.21% (44% deduction for net long-term capital gains)Income: 1.99%-5.21%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5%Income: 4.5%
Vermont
CG: 3.35%-8.75%Income: 3.35%-8.75%
Virginia
CG: 2-5.75%Income: 2-5.75%
Washington
CG: 7% on long-term gains exceeding $278,000 (2025 threshold, inflation-adjusted)Income: 0% (no state income tax)
West Virginia
CG: 2.11% - 4.58% (taxed as ordinary income)Income: 2.11% - 4.58%
Wisconsin
CG: 3.5%-7.65% (30% subtraction for long-term)Income: 3.5%-7.65%
Wyoming
CG: 0%Income: 0%
North Dakota Crypto Tax FAQ
Is cryptocurrency taxed in North Dakota?
North Dakota treats cryptocurrency as property, following IRS rules. Gains and income are subject to state income tax at 0%-2.5% rates. A 40% exclusion applies to net long-term capital gains.
What is the crypto capital gains tax rate in North Dakota?
The state-level capital gains treatment in North Dakota is currently listed as Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusion.
How do I report crypto taxes in North Dakota?
• Residents file Form ND-1 if federal return required or owe ND tax.
Compare With Other Countries
Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.