North Dakota Income Tax Calculator
Calculate your North Dakota (ND) state income tax for 2026. Get an instant estimate based on official ND tax brackets.
Your North Dakota Tax Estimate
North Dakota Tax Brackets for 2026
North Dakota uses a progressive tax system with the following brackets:
| Taxable Income (Single) | ND Tax Rate |
|---|---|
| $47,150 – $238,199 | 1.95% |
| $238,200+ | 2.5% |
| $inf+ | 2.75% |
Tax brackets are estimates for 2026. Actual brackets may vary slightly due to inflation adjustments. Check the official North Dakota Department of Revenue for the most current rates.
How North Dakota Income Tax Works
North Dakota uses a progressive tax system with 3 brackets ranging from 1.95%. Higher earners pay a higher percentage on the portion of income above each threshold. The state calculates your tax by applying each bracket's rate to the corresponding slice of your taxable income, then sums the result.
When you earn income in North Dakota, your employer withholds both federal income tax (sent to the IRS) and ND state tax (sent to the North Dakota Department of Revenue). At tax time, you file two separate returns: one federal (Form 1040) and one ND state return.
You can file North Dakota state taxes through tax software (TurboTax, H&R Block, FreeTaxUSA), hire a local accountant, or file directly with the North Dakota Department of Revenue. Most ND state returns are due April 15, the same as federal. Some states offer a 6-month extension (to October 15) if you also extend your federal return.
Example: North Dakota Tax on $75,000
A single North Dakota resident earning $75,000 in 2026 would pay approximately:
- Federal tax: ~$10,500 (24% marginal bracket, after deductions)
- ND state tax: $1,251 (calculated using the brackets above)
- FICA (Social Security + Medicare): $5,738 (7.65% on first $168,600)
- Total annual tax burden: ~$17,489
- Effective tax rate: 23.3% (combined federal + ND state)
Use the calculator above to get your personalized estimate. Adjust the income to see how raises, bonuses, or side income affect your ND tax.
Frequently Asked Questions
What is the North Dakota state income tax rate for 2026?
North Dakota has a progressive tax system with rates from 1.95% to 2.5% depending on income level. The top marginal rate of 2.5% applies to income above $inf.
Does North Dakota have a state income tax?
Yes, North Dakota has a state income tax. The state taxes most types of income, including wages, salaries, self-employment income, and retirement distributions. North Dakota brackets range from 1.95% to 2.5%.
How do I file North Dakota state taxes?
You file North Dakota state taxes separately from your federal return. Most residents use state tax software, an accountant, or file directly with the North Dakota Department of Revenue. The state return is due April 15 (or April 30 for some states) — same as federal.
What deductions does North Dakota allow?
North Dakota allows the standard deduction (set by the state, not always the same as federal). Most states also allow itemized deductions, retirement income exclusions, and state-specific credits for education, retirement, and working families.
Is North Dakota tax-friendly for retirees?
North Dakota offers partial Social Security exemptions and retirement income exclusions for seniors. The state does tax other retirement income (pensions, IRA withdrawals) at progressive rates. Check with the North Dakota Department of Revenue for current senior-specific deductions.