North Dakota Income Tax Calculator 2026

North Dakota tax brackets: 0%, 1.95% and 2.5%

North Dakota has one of the lightest income taxes of any state that has one. For 2026, taxable income up to $49,575 (single), $66,400 (head of household) or $82,800 (joint) is taxed at 0%. The next band is taxed at 1.95%, and only income above $250,400 (single) or $304,850 (joint) reaches 2.5%.

North Dakota taxable income starts from federal taxable income, so your federal standard deduction ($16,100 single, $32,200 joint) or itemized deductions carry over automatically before North Dakota adjustments.

Worked example: $100,000 single filer

A single filer with $100,000 of wages has federal taxable income of $83,900. North Dakota taxes it like this:

• North Dakota tax: $669, just 0.67% of wages.
• Federal income tax on the same income: $13,170 — more than 19 times the state bill.

Credits and income North Dakota leaves out

Because the tax starts from federal taxable income, North Dakota keeps its list of adjustments short. The ones households most often use:

• Social Security benefits are exempt; any taxable amount included in federal taxable income is subtracted.
• A marriage penalty credit is available to some married couples filing jointly where both spouses have income.
• Residents of Minnesota and Montana who work in North Dakota are covered by reciprocity and generally owe no North Dakota tax on those wages.

Who must file and when

You must file Form ND-1 if you are a North Dakota resident, part-year resident or nonresident and you are required to file a federal return or have income from North Dakota sources. The return is due on or before April 15, and estimated payments are made with Form ND-1ES.

With a 0% first bracket this wide, many residents owe nothing to North Dakota but still file to claim a refund of any tax that was withheld.

Planning tips for North Dakota taxpayers

Bonuses are a common source of small surprises. Employers may withhold North Dakota tax on supplemental wages at a flat 1.5%, but once your taxable income is above $49,575 (single) the extra dollars are actually taxed at 1.95%. On a $10,000 bonus that gap is about $45, which you settle when you file.

Because North Dakota starts from federal taxable income, anything that lowers your federal taxable income — a larger 401(k) deferral (up to $24,500 in 2026), an HSA contribution or itemized deductions above the standard deduction — lowers your North Dakota tax as well. Self-employed people and retirees with no withholding should use Form ND-1ES if they expect to owe North Dakota tax.