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%Capital 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.