North Dakota income tax rates for 2026
North Dakota has rates from 0% to 2.5%; for single filers the top rate of 2.5% starts above $250,400 of North Dakota taxable income. North Dakota starts from your federal taxable income.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 0% | $0 – $49,575 | $0 – $82,800 | $0 – $66,400 |
| 1.95% | $49,575 – $250,400 | $82,800 – $304,850 | $66,400 – $277,600 |
| 2.5% | Over $250,400 | Over $304,850 | Over $277,600 |
North Dakota standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Starting point | Federal taxable income | Federal taxable income |
Because North Dakota begins with federal taxable income, the federal standard deduction ($16,100 single, $32,200 joint) or your itemized deductions carry over.
How much North Dakota income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | North Dakota tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $0 | 0% | $2,620 | $2,620 | 6.6% |
| $60,000 | $0 | 0% | $5,020 | $5,020 | 8.4% |
| $80,000 | $279 | 0.35% | $8,770 | $9,049 | 11.3% |
| $100,000 | $669 | 0.67% | $13,170 | $13,839 | 13.8% |
| $150,000 | $1,644 | 1.1% | $24,734 | $26,378 | 17.6% |
| $250,000 | $3,594 | 1.44% | $51,304 | $54,898 | 22% |
At $100,000, for example, North Dakota takes about $669 and the combined income tax bill is $13,839. Your marginal rate on the next dollar at that income is 23.95% (22% federal + 1.95% North Dakota). These estimates apply North Dakota’s brackets, standard deduction, exemptions and credits from our data; local taxes and rules the notes below mark as not modeled are left out.
How North Dakota compares with neighboring states
On a $75,000 salary, a single filer pays $182 in North Dakota income tax, the 10th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| South Dakota | $0 | 0% | No wage tax | 1 of 51 |
| North Dakota | $182 | 0.24% | 0%–2.5% | 10 of 51 |
| Montana | $2,877 | 3.84% | 4.7%–5.65% | 33 of 51 |
| Minnesota | $3,577 | 4.77% | 5.35%–9.85% | 48 of 51 |
Compare North Dakota with Minnesota, Montana and South Dakota.
North Dakota tax rules to know
Key points from our 2026 North Dakota data, compiled from the official sources listed at the end of this page:
- North Dakota taxable income starts from FEDERAL taxable income, so the 2026 federal standard deduction shown ($16,100 single/MFS, $32,200 MFJ, $24,150 HOH) or federal itemized deductions are already built in; state additions and subtractions then apply.
- 2026 brackets are inflation-indexed and come from the official 2026 Form ND-1ES tax rate schedules: 0% up to $49,575 (single), $82,800 (MFJ), $41,400 (MFS), $66,400 (HOH); 1.95% up to $250,400 / $304,850 / $152,425 / $277,600; 2.5% above. (Tax Foundation's 2026 table shows the lower 2025 thresholds, e.g. $48,475 single.)
- No personal exemptions. Social Security benefits are excluded from North Dakota taxable income.
Local income tax: none. Cities and counties in North Dakota do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the North Dakota income tax rate for 2026?
North Dakota has rates from 0% to 2.5% for 2026. For single filers the top rate of 2.5% applies to North Dakota taxable income over $250,400. Because the rate applies to taxable income after deductions, the share of total income you pay is lower: about 0.24% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $669 in North Dakota income tax.
How much is North Dakota income tax on $75,000?
A single filer with $75,000 in wages owes about $182 in North Dakota income tax for 2026, based on North Dakota taxable income of about $58,900. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $61,411. A married couple earning $150,000 would owe about $683 in state tax.
What is the North Dakota standard deduction for 2026?
North Dakota starts from federal taxable income, so the federal standard deduction ($16,100 single, $32,200 married filing jointly for 2026) or your federal itemized deductions carry over to your North Dakota return. North Dakota then adds or subtracts its own adjustments before applying its rate. Enter your details above to see the estimated North Dakota tax on your income.
Does North Dakota have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in North Dakota, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $7,852 in combined federal and North Dakota income tax.
How does North Dakota income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $182 in North Dakota income tax, the 10th-lowest among the 50 states and DC. Among neighbors, South Dakota would take $0 and Minnesota $3,577. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this North Dakota tax estimate exact?
It is an estimate. We apply North Dakota’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal taxable income. We do not model every North Dakota subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or North Dakota’s tax agency for final numbers.