- North Carolina's flat individual income tax rate is 4.25% for 2025 and 3.99% for 2026.
- Crypto gains are taxed at that rate, with no long-term discount.
- North Carolina starts from federal AGI, so federal rules decide what's taxable.
- More cuts toward 2.49% are scheduled for later years, but only if revenue triggers are met.
- There are no local income taxes in North Carolina.
How North Carolina Taxes Crypto
North Carolina's return begins with your federal adjusted gross income, which already includes crypto gains from Form 8949 and Schedule D and any crypto income such as staking rewards. After state additions and deductions, the result is taxed at one flat rate. See the NCDOR tax rate schedules.
Because the rate is flat, every extra dollar of crypto gain adds the same state tax, whatever your income: 3.99 cents per dollar for 2026.
North Carolina Crypto Tax Calculator (2026)
Free crypto tax calculator for North Carolina: estimate the federal capital gains tax and North Carolina state tax on a crypto sale, using 2026 tax brackets.
Example
Bought crypto for $5,000 and sold it for $8,000 after holding it more than a year. Single filer, $60,000 income: $3,000 long-term gain, estimated federal tax about $0 because the whole gain falls in the 0% long-term bracket (2026 brackets). North Carolina adds about $120.
Enter your own numbers and press "Calculate my crypto tax". Nothing you type leaves your browser.
Estimate only. Not tax advice.
How to report a crypto sale on Form 8949 →How this calculator works, with worked examples →
North Carolina Rate History
| Tax year | Rate |
|---|---|
| 2023 | 4.75% |
| 2024 | 4.5% |
| 2025 | 4.25% |
| 2026 | 3.99% |
| 2027 and later | Further cuts possible if revenue triggers are met |
Use the rate for the year you sold, not the year you file.
Worked Examples
Example 1: a $10,000 gain in 2026
North Carolina tax: $10,000 × 3.99% = $399. Federal tax is separate: $1,500 at 15% if the coins were held over a year, or up to 37% if not.
Example 2: the same gain in 2025
At 4.25%, the 2025 bill would have been $425. Selling in January 2026 instead of December 2025 saved $26 in state tax, and delayed the federal tax by a year.
Example 3: losses
North Carolina follows the federal treatment of capital losses through federal AGI. A net capital loss deducted federally, up to $3,000 a year, generally also lowers your North Carolina income.
What's Taxable in North Carolina
- Selling crypto for dollars
- Swapping one coin for another
- Spending crypto on goods or services
- Receiving staking, mining, or airdrop rewards, or crypto as pay
Not taxable: buying with dollars, holding, and moving between your own wallets. The federal guide explains each case.
How to File
- Complete your federal return with Form 8949 and Schedule D.
- File the NC D-400. Your federal AGI carries crypto gains in.
- Make estimated payments if a large gain leaves you under-withheld.
Federal + North Carolina Combined Crypto Tax Rate
The rate that matters is the combined rate on your next dollar of crypto gain: federal plus state. The table shows approximate 2026 rates for a single filer at two income levels. North Carolina's flat 3.99% (2026) applies at every income level.
| Taxable income (single) | Short-term gain (held ≤ 1 year) | Long-term gain (held > 1 year) |
|---|---|---|
| $60,000 | 26% | 19% |
| $250,000 | 39.8% | 22.8% |
Federal: 22% / 15% at $60,000, and 32% / 15% plus the 3.8% Net Investment Income Tax at $250,000, from the IRS 2026 brackets. Marginal rates only. Your average rate on the whole gain can be lower. See our federal crypto tax guide for the full brackets.
North Carolina Crypto Tax FAQ
What is North Carolina's crypto tax rate for 2026?
North Carolina taxes crypto gains at its flat income tax rate of 3.99% for 2026. The rate for 2025 was 4.25%.
Does North Carolina tax long-term crypto gains at a lower rate?
No. North Carolina taxes short-term and long-term gains at the same flat rate. Only the federal return gives long-term gains a lower rate.
Are there local income taxes on crypto in North Carolina?
No. North Carolina cities and counties don't levy local income taxes, so the state rate is the only state-level tax on crypto gains.
What is the combined federal and North Carolina tax rate on crypto?
For a single filer with $60,000 of taxable income, the combined federal and North Carolina rate on additional crypto gains is about 26% short-term and 19% long-term in 2026. At $250,000, including the 3.8% Net Investment Income Tax, it is about 39.8% short-term and 22.8% long-term.
Sources
Written by Asad Shaikh
Founder of StartCryptoNow. Nine years researching, trading, and teaching crypto; BSCS from Virtual University of Pakistan. Every tax figure is checked against IRS and state revenue publications. Our editorial policy.