Does North Dakota have a state income tax?
Yes, but rates are very low compared with most states: brackets run from 0% up to a top marginal rate of 2.5% for 2026.
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North Dakota Income Tax Calculator
North Dakota taxes individual income with three progressive brackets for 2026 (0%, 1.95%, and 2.5% top marginal rate). There is no separate state standard deduction on wages—federal rules typically apply. There is no local income tax.
State sales tax is 5% (local add-ons up to about 3.5%). The live calculator applies the 2026 ND brackets for your filing status to federal taxable income after the federal standard deduction ($16,100 single / $32,200 married filing jointly). Head of household uses the single brackets, which slightly overstates tax. Rates: ND Office of State Tax Commissioner, 2026 Form ND-1ES.
2026 federal + state brackets + FICA — updates as you type.
State: North Dakota (pre-selected; change the dropdown for other states)
Not applied in this simplified model.
State tax uses your state's 2026 brackets, standard deduction, exemptions and credits for your filing status. City and county income taxes (for example NYC, Maryland counties, Ohio cities) are not included. FICA: Social Security 6.2% on wages up to $184,500 and Medicare 1.45% on all wages shown.
North Dakota: 2026 brackets of 0% / 1.95% / 2.5% (single: 0% up to $49,575; married filing jointly: 0% up to $82,800) applied to federal taxable income. Head of household uses single brackets, slightly overstating tax. Other ND adjustments are not included. Rates: ND Office of State Tax Commissioner, 2026 Form ND-1ES.
Federal brackets (2026 · Single)
10%$0 – $12,400
12%$12,401 – $50,400
Your bracket22%$50,401 – $105,700
24%$105,701 – $201,775
32%$201,776 – $256,225
35%$256,226 – $640,600
37%$640,601+
Net take-home
$50,390
Total tax: $9,610
Federal income tax-$5,020
State income taxNo state tax
Social Security-$3,720
Medicare-$870
Net income$50,390
Effective rate
16.0%
Marginal rate
12.0%
Income position
Taxable income $43,900 relative to bracket scale (cap $691,848).
Frequently Asked Questions
What is the North Dakota income tax rate for 2026?
For single filers, North Dakota uses three bands for 2026: 0% on taxable income up to $49,575, 1.95% from $49,575 through $250,400, and 2.5% above $250,400. For married filing jointly the bands are 0% up to $82,800, 1.95% through $304,850, and 2.5% above $304,850 (2026 Form ND-1ES rate schedules). The calculator below applies these brackets to federal taxable income after the federal standard deduction. Example: a single filer earning $60,000 in wages has about $43,900 of taxable income and owes $0 North Dakota tax; at $100,000 the ND tax is about $670.
Does North Dakota have a standard deduction?
North Dakota does not offer a separate state standard deduction in the same way some states do; return preparation generally follows federal taxable income, using the federal standard deduction where applicable ($16,100 single / $32,200 married filing jointly for 2026 per federal law—confirm current amounts on IRS and ND Office of State Tax Commissioner guidance).
What other taxes does North Dakota have?
North Dakota has a 5% state sales tax, with local option taxes that can add up to about 3.5% in some areas. Property taxes vary by locality; an illustrative statewide effective rate is often cited around 0.96% of value—this page does not estimate property or sales tax.
Who has to file a North Dakota state tax return?
Generally, North Dakota residents and part-year residents must file if ND taxable income exceeds the filing threshold. Nonresidents with North Dakota–source income may also need to file. See Form ND-1 instructions and the ND Office of State Tax Commissioner, or a tax professional, for your situation.
Related calculators
Educational estimates only. Not IRS or North Dakota Office of State Tax Commissioner advice.