North Dakota State Tax Calculator 2026
Estimate your North Dakota state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Note: 2026 brackets pending publication; figures reflect 2025 · Source
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North Dakota 2026 tax overview
3 brackets, lowest is 0%. Top rate 2.5% is the lowest graduated top rate in the US.
Breakdown
North Dakota income tax brackets, 2026
Rates apply to each slice of taxable income in turn, not to the whole amount. Reaching the 2.50% bracket does not mean paying 2.50% on everything. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| $0 to $48,475 | 0% | $0 max |
| $48,475 to $244,825 | 1.95% | $3,829 max |
| Over $244,825 | 2.50% | 2.50% of everything above $244,825 |
North Dakota conforms to the federal standard deduction: $16,100 single, $32,200 married filing jointly for 2026.
North Dakota had not published its final inflation-indexed 2026 thresholds when this page was last reviewed, so the bracket boundaries above are the 2025 figures. The rates are correct; the thresholds will shift slightly upward.
Frequently Asked Questions
What are the 2026 North Dakota income tax rates?
North Dakota uses a 3-bracket progressive schedule for 2026, running from 0% to 2.50%. The top rate starts at $244,825 of taxable income. 3 brackets, lowest is 0%. Top rate 2.5% is the lowest graduated top rate in the US.
At what income does the top North Dakota tax rate start?
The 2.50% top rate applies to taxable income above $244,825. Below that, 2 lower brackets apply in sequence, so your average rate is always lower than your top rate.
What is the 2026 North Dakota standard deduction?
North Dakota conforms to the federal standard deduction, which is $16,100 single and $32,200 married filing jointly for 2026 under IRS Rev. Proc. 2025-32.
Does North Dakota have tax reciprocity with neighbouring states?
Yes. North Dakota has reciprocal agreements with Minnesota, Montana. If you live in one of those states and work in North Dakota, you file and pay only where you live, and you give your employer the relevant non-residence certificate so North Dakota tax is not withheld. Without that form the tax is withheld anyway and you have to file a North Dakota return to get it back.
Does North Dakota tax Social Security and retirement income?
North Dakota stopped taxing Social Security in 2021. Its rates are the lowest of any state with graduated brackets.
What surprises people most about North Dakota income tax?
North Dakota exempts the first $47,000-odd of taxable income entirely for single filers, so a large share of residents owe no state income tax at all.