North Carolina Capital Gains Tax Calculator
Combines federal long-term rates with North Carolina’s 3.99% state treatment.
North Carolina capital gains estimator
Combines federal long-term rates with North Carolina’s 3.99% state treatment.
Total tax on the gain —
Federal —
North Carolina state —
Net investment income tax —
You keep —
North Carolina at a glance
| Figure | North Carolina | Source |
|---|---|---|
| State capital gains rate | 3.99% | [1] |
| State top marginal rate | 3.99% | [1] |
| Federal long-term rates | 0% / 15% / 20% | [2] |
| Net investment income tax | 3.8% above $200,000 | [2] |
North Carolina highlighted. Same data as the table below, shown as a distribution so the comparison is visible at a glance.
Highlighted: North Carolina, ranked 32 of 50. Median 4.55%.
North Carolina tax by gain size and other income
Total tax (federal + North Carolina + NIIT) on a long-term gain.
| Capital gain | $40,000 income | $60,000 income | $80,000 income | $100,000 income | $150,000 income | $200,000 income | $300,000 income | $500,000 income |
|---|---|---|---|---|---|---|---|---|
| $10,000 | $647 | $1,899 | $1,899 | $1,899 | $1,899 | $2,279 | $2,279 | $2,279 |
| $20,000 | $2,546 | $3,798 | $3,798 | $3,798 | $3,798 | $4,558 | $4,558 | $4,558 |
| $30,000 | $4,445 | $5,697 | $5,697 | $5,697 | $5,697 | $6,837 | $6,837 | $6,837 |
| $40,000 | $6,344 | $7,596 | $7,596 | $7,596 | $7,596 | $9,116 | $9,116 | $9,446 |
| $50,000 | $8,243 | $9,495 | $9,495 | $9,495 | $9,495 | $11,395 | $11,395 | $12,225 |
| $65,000 | $11,091 | $12,344 | $12,344 | $12,344 | $12,914 | $14,814 | $14,814 | $16,394 |
| $80,000 | $13,940 | $15,192 | $15,192 | $15,192 | $16,332 | $18,232 | $18,232 | $20,562 |
| $100,000 | $17,738 | $18,990 | $18,990 | $18,990 | $20,890 | $22,790 | $22,790 | $26,120 |
| $125,000 | $22,485 | $23,738 | $23,928 | $24,688 | $26,588 | $28,488 | $28,488 | $33,068 |
| $150,000 | $27,233 | $28,865 | $29,625 | $30,385 | $32,285 | $34,185 | $34,185 | $40,015 |
| $200,000 | $38,248 | $40,260 | $41,020 | $41,780 | $43,680 | $45,580 | $45,580 | $53,910 |
| $250,000 | $49,643 | $51,655 | $52,415 | $53,175 | $55,075 | $56,975 | $57,805 | $67,805 |
| $350,000 | $72,433 | $74,445 | $75,205 | $75,965 | $77,865 | $80,595 | $85,595 | $95,595 |
| $500,000 | $106,948 | $109,960 | $111,720 | $113,480 | $117,880 | $122,280 | $127,280 | $137,280 |
| $650,000 | $148,633 | $151,645 | $153,405 | $155,165 | $159,565 | $163,965 | $168,965 | $178,965 |
| $800,000 | $190,318 | $193,330 | $195,090 | $196,850 | $201,250 | $205,650 | $210,650 | $220,650 |
| $1,000,000 | $245,898 | $248,910 | $250,670 | $252,430 | $256,830 | $261,230 | $266,230 | $276,230 |
| $1,500,000 | $384,848 | $387,860 | $389,620 | $391,380 | $395,780 | $400,180 | $405,180 | $415,180 |
Worked figures for North Carolina
North Carolina values:
| Gain | Federal | State | Niit | Total | Effective |
|---|---|---|---|---|---|
| $25,000 | $3,750 | $998 | $0 | $4,748 | 18.99% |
| $50,000 | $7,500 | $1,995 | $0 | $9,495 | 18.99% |
| $75,000 | $11,250 | $2,993 | $0 | $14,243 | 18.99% |
| $100,000 | $15,000 | $3,990 | $0 | $18,990 | 18.99% |
| $150,000 | $22,500 | $5,985 | $1,900 | $30,385 | 20.26% |
| $200,000 | $30,000 | $7,980 | $3,800 | $41,780 | 20.89% |
| $300,000 | $45,000 | $11,970 | $7,600 | $64,570 | 21.52% |
| $500,000 | $78,330 | $19,950 | $15,200 | $113,480 | 22.70% |
| $750,000 | $128,330 | $29,925 | $24,700 | $182,955 | 24.39% |
| $1,000,000 | $178,330 | $39,900 | $34,200 | $252,430 | 25.24% |
How North Carolina compares nationally
On state capital gains rate, North Carolina ranks #32 of 50 at 3.99% — 12% below the median of 4.55%. The national range runs from 0.00% (Wyoming) to 13.30% (California).
| Rank | State | State capital gains rate |
|---|---|---|
| #30 | Michigan | 4.25% |
| #31 | Mississippi | 4.00% |
| #32 | North Carolina | 3.99% |
| #33 | Arkansas | 3.90% |
| #34 | Iowa | 3.80% |
Flat state rate on gainss, ranked
Same rule structure as North Carolina:
| State | State capital gains rate | vs North Carolina |
|---|---|---|
| Washington | 7.00% | +75.4% |
| Illinois | 4.95% | +24.1% |
| North Carolina | 3.99% | — |
| Ohio | 3.50% | -12.3% |
| Pennsylvania | 3.07% | -23.1% |
North Carolina questions, answered with North Carolina numbers
Does North Carolina tax capital gains?▾
Yes. North Carolina applies 3.99% to capital gains. On a $100,000 long-term gain that is $3,990 in state tax, on top of $15,000 federal.
What would I owe on a $500,000 gain in North Carolina?▾
About $113,480 total — $78,330 federal, $19,950 to North Carolina, and $15,200 net investment income tax. You would keep roughly $386,520, an effective rate of 22.70%.
How does North Carolina compare with a no-tax state?▾
Realising a $500,000 gain in North Carolina costs $19,950 more than realising it in a state with no capital gains tax, such as Florida or Texas.
Other flat state rate on gainss
Last reviewed 2026-08-27. North Carolina figures only — verify with the relevant North Carolina agency before acting. How this is calculated.