North Dakota income tax rates for 2026
0% on taxable income up to $49,575 ($82,800 joint), 1.95% above that and 2.5% at the top. The calculation starts from federal taxable income with North Dakota adjustments. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 0% | $0 – $49,575 |
| 1.95% | $49,576 – $250,400 |
| 2.5% | Over $250,400 |
| Rate | Taxable income |
|---|---|
| 0% | $0 – $82,800 |
| 1.95% | $82,801 – $304,850 |
| 2.5% | Over $304,850 |
| Rate | Taxable income |
|---|---|
| 0% | $0 – $66,400 |
| 1.95% | $66,401 – $277,600 |
| 2.5% | Over $277,600 |
Deductions, exemptions and credits
Before the rates apply, North Dakota allows the federal standard deduction of $16,100 (single) or $32,200 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in North Dakota
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $16,100 (federal standard deduction) = $58,900.00
Brackets: 0% × $49,575.00 + 1.95% × $9,325.00 = $181.84
North Dakota income tax = $181.84 — an effective rate of 0.24% and a marginal rate of 1.95%.
North Dakota income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $0 | 0% | $0 | 0% |
| $50,000 | $0 | 0% | $0 | 0% |
| $75,000 | $182 | 0.24% | $0 | 0% |
| $100,000 | $669 | 0.67% | $0 | 0% |
| $150,000 | $1,644 | 1.1% | $683 | 0.46% |
| $250,000 | $3,594 | 1.44% | $2,633 | 1.05% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
North Dakota compared with nearby states
At $75,000 (single), North Dakota ranks 42 of 51 for state income tax, where 1 is the highest. South Dakota does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| North Dakota | $182 | 0.24% | 2.5% |
| Minnesota | $3,577 | 4.77% | 9.85% |
| South Dakota | $0 | 0% | none |
| Montana | $2,877 | 3.84% | 5.65% |
More about taxes in North Dakota
- North Dakota taxes nothing on the first $49,575 of taxable income for single filers ($82,800 joint) in 2026, so many workers owe little or no state income tax.
Frequently asked questions
What is the North Dakota income tax rate for 2026?
0% on taxable income up to $49,575 ($82,800 joint), 1.95% above that and 2.5% at the top. A single filer with $75,000 of income is in the 1.95% bracket but pays an effective 0.24%, because lower slices of income are taxed at lower rates.
How much North Dakota income tax do I pay on $75,000?
About $182 for a single filer — 0.24% of income — after $16,100 of federal standard deduction. A married couple with $150,000 owes about $683.
What deductions does North Dakota allow?
North Dakota allows the federal standard deduction of $16,100 (single) or $32,200 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is North Dakota's income tax higher than its neighbors'?
At $75,000 (single), North Dakota ranks 42 of 51 for state income tax, where 1 is the highest. Among nearby states, South Dakota is lowest at $0 and Minnesota is highest at $3,577.
Estimates only — not tax advice. North Dakota figures: North Dakota Office of State Tax Commissioner, 2026 Form ND-1ES rate schedules. Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.