1031 Exchanges in North Dakota

Everything you need to know about buying and selling North Dakota real estate while minimizing your taxable gain.

North Dakota Capital Gains Tax Rates

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent). The Combined Rate does not account for North Dakota's allowance of a 30% State exclusion of Federally taxable capital gains.

State Rate
Local Rate
30% exclusion
Combined Rate

North Dakota Income Tax Rates

Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation. Federal Taxable income is the starting point for North Dakota, so the federal standard deduction and exemptions are built in.

Find a Qualified Intermediary

Work with a qualified intermediary to qualify for a tax deferred real estate exchange. Find a local North Dakota intermediary or exchange facilitator below.

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