What is North Dakota state income tax?
North Dakota uses three brackets in 2026: 0%, 1.95% and 2.5%. For single filers, taxable income up to $49,575 is taxed at 0%, $49,575–$250,400 at 1.95%, and above $250,400 at 2.5% (married filing jointly: 0% up to $82,800). The calculator applies these to federal taxable income after the federal standard deduction.