North Dakota Income Tax for Single Filer (2026)
Filing as a Single Filer in North Dakota? Heres everything you need to know about the state income tax: brackets, standard deduction, and worked examples for common income levels.
North Dakota Tax Brackets (2026)
For Single Filer in North Dakota, the tax brackets for 2026 are:
| Taxable Income | Tax Rate |
|---|---|
| $0 - $47,150 | 1.95% |
| $47,150 - $238,200 | 2.5% |
The standard deduction for Single Filer in North Dakota is $14,600. You can take this deduction or itemize, whichever results in a lower tax bill.
$75,000 Income Example
Lets say youre a Single Filer in North Dakota earning $75,000/year. After the $14,600 standard deduction, your taxable income is $60,400. Your North Dakota state tax is approximately:
Your effective state tax rate is 1.7%. This is on top of federal income tax (and local taxes if applicable).
More Examples for Single Filer in North Dakota
| Gross Income | Taxable Income | State Tax | Effective Rate |
|---|---|---|---|
| $50,000 | $35,400 | $690 | 1.4% |
| $75,000 | $60,400 | $1,250 | 1.7% |
| $100,000 | $85,400 | $1,875 | 1.9% |
| $150,000 | $135,400 | $3,125 | 2.1% |
| $200,000 | $185,400 | $4,375 | 2.2% |
North Dakota-Specific Deductions and Credits
Beyond the standard deduction, North Dakota offers several tax deductions and credits that can reduce your tax bill:
- Retirement income exclusion: Some states exclude retirement income for seniors
- Property tax credit: Available in some states for homeowners and renters
- Earned Income Tax Credit (EITC): Some states have their own EITC in addition to the federal one
- Child and dependent care credit: Available in many states
- Education credits: 529 plan contributions or tuition deductions may be available
Use the North Dakota income tax calculator to model your specific situation, including deductions and credits.
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Filing North Dakota state taxes depends on your residency status:
- North Dakota residents: File Form ST-ND-1 with your state Department of Revenue. Due April 15 (same as federal).
- Part-year residents: File Form ST-ND-1-PR, reporting only income earned while a resident
- Non-residents: File Form ST-ND-1-NR if you earned income in North Dakota
Frequently Asked Questions
What is the North Dakota tax bracket for Single Filer?
The North Dakota tax brackets for Single Filer range from 1.95% to 2.5%. The standard deduction is $14,600.
How much North Dakota tax do I owe on a $75K income as a Single Filer?
On a $75,000 income as a Single Filer in North Dakota, you owe approximately $1,250 in state income tax. Your effective state tax rate is 1.7%.
What is the standard deduction for Single Filer in North Dakota?
The standard deduction for Single Filer in North Dakota is $14,600. You can take this or itemize, whichever is higher.