North Dakota Income Tax Brackets 2026
North Dakota taxes income in 3 brackets from 0% to 2.5% for 2026; the top rate of 2.5% applies to taxable income over $250,400 for a single filer.
North Dakota brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $49,575 | 0% |
| $49,575 to $250,400 | 1.95% |
| Over $250,400 | 2.5% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $82,800 | 0% |
| $82,800 to $304,850 | 1.95% |
| Over $304,850 | 2.5% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $41,400 | 0% |
| $41,400 to $152,425 | 1.95% |
| Over $152,425 | 2.5% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $66,400 | 0% |
| $66,400 to $277,600 | 1.95% |
| Over $277,600 | 2.5% |
- North Dakota starts from federal taxable income and taxes nothing on the first $49,575 for single filers.
North Dakota income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | North Dakota tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $0 | 0% | 0% |
| $50,000 | $0 | 0% | 0% |
| $75,000 | $182 | 0.2% | 1.95% |
| $100,000 | $669 | 0.7% | 1.95% |
| $150,000 | $1,644 | 1.1% | 1.95% |
| $200,000 | $2,619 | 1.3% | 1.95% |
| $300,000 | $4,754 | 1.6% | 2.5% |
Federal brackets
Federal income tax applies on top of North Dakota's. US federal brackets for 2026.
Frequently asked questions
What are the North Dakota income tax brackets for 2026?
North Dakota taxes income in 3 brackets from 0% to 2.5% for 2026; the top rate of 2.5% applies to taxable income over $250,400 for a single filer.
How much state income tax is owed on $75,000?
About $182 for a single filer with no other deductions: an average rate of 0.2%, with the last dollar taxed at 1.95%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
Take-home pay in North Dakota
Sources
- North Dakota Form ND-1ES (2026): 2026 tax rate schedules; North Dakota taxable income starts from federal taxable income (brackets, tax base; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.