North Dakota Income Tax Calculator 2026
Calculate your North Dakota state income tax for 2026. North Dakota has a flat 1.95% income tax rate.
Written and reviewed by Konstantin Iakovlev · Methodology · Updated · Source: IRS Rev Proc 2025-32 and North Dakota state revenue department publications.
About this tool: the calculator below estimates your federal income tax (IRS 2026 brackets, $16,100 single / $32,200 joint standard deduction). North Dakota adds its own state income tax on top — see the North Dakota brackets and rules in the body below. Total burden = federal + North Dakota state.
Federal Income Tax
$7,670.00
Effective Tax Rate
10.23%
Marginal Tax Rate
22%
FICA (SS + Medicare)
$5,737.50
Total Tax Burden
$13,407.50
After-Tax Income
$61,592.50
Tax Calculation Breakdown
| Gross Income | $75,000.00 |
| Above-the-Line Deductions | - $0.00 |
| Adjusted Gross Income (AGI) | $75,000.00 |
| Standard Deduction | - $16,100.00 |
| Taxable Income | $58,900.00 |
| 10% on $0.00 – $12,400.00 | $1,240.00 |
| 12% on $12,400.00 – $50,400.00 | $4,560.00 |
| 22% on $50,400.00 – $105,700.00 | $1,870.00 |
| Federal Income Tax (before credits) | $7,670.00 |
| Federal Income Tax (after credits) | $7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| Total FICA | $5,737.50 |
| Total Tax | $13,407.50 |
| After-Tax Annual Income | $61,592.50 |
| Monthly Take-Home | $5,132.71 |
Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.
How does income tax work in North Dakota?
North Dakota adopted a flat income tax rate of 1.95% effective 2024, replacing its previous progressive system. This is the lowest flat rate among states that levy an income tax.
The first $44,725 (single) or $89,450 (married) of taxable income is exempt from North Dakota income tax under the 2024 reform, meaning many residents pay no state income tax at all.
North Dakota follows the federal minimum wage of $7.25/hr and conforms to the federal standard deduction. The state has no local income taxes, disability insurance, or paid family leave.
North Dakota's economy is heavily influenced by energy production (oil, natural gas, wind). Oil extraction taxes and production taxes are major revenue sources beyond individual income tax.
North Dakota has no estate tax or inheritance tax. Property taxes average approximately 0.98%, and the state provides a Homestead Tax Credit for qualifying low-income seniors and disabled residents.
North Dakota Income Tax Rate
1.95%
Flat rate — same for all income levels
North Dakota Tax Snapshot
| Sales Tax | 5% |
| Avg. Property Tax | 0.98% |
| Minimum Wage | $7.25/hr |
North Dakota income tax — frequently asked questions
What are the federal income tax brackets for 2026?
The 2026 federal tax brackets for single filers are: 10% on income up to $12,400, 12% up to $50,400, 22% up to $105,700, 24% up to $201,775, 32% up to $256,225, 35% up to $640,600, and 37% on income above $640,600. Married filing jointly brackets are roughly double these thresholds.
What is the standard deduction for 2026?
The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, $16,100 for married filing separately, and $24,150 for head of household. Taxpayers aged 65 or older receive an additional amount of $2,050 (single) or $1,650 (married).
How is the effective tax rate different from the marginal tax rate?
Your marginal tax rate is the rate applied to your last dollar of taxable income, which is your highest bracket. Your effective tax rate is your total tax divided by your total income, reflecting the blended average across all brackets. The effective rate is always lower than the marginal rate because lower portions of income are taxed at lower rates.
Does Social Security count as taxable income?
Social Security benefits may be partially taxable depending on your combined income. If your combined income (AGI plus non-taxable interest plus half of Social Security) exceeds $25,000 for single filers or $32,000 for married filing jointly, up to 50% of benefits are taxable. Above $34,000 (single) or $44,000 (married), up to 85% may be taxable.
Can I reduce my taxable income with 401(k) contributions?
Yes. Traditional 401(k) contributions are made pre-tax and directly reduce your taxable income for the year. In 2026, you can contribute up to $24,500, or $32,500 if you are 50 or older. However, Roth 401(k) contributions do not reduce current taxable income because they are made with after-tax dollars.
What is FICA tax and how much do I pay?
FICA consists of Social Security tax (6.2% on wages up to $184,500 in 2026) and Medicare tax (1.45% on all wages, plus 0.9% on wages above $200,000 for single filers). Your employer pays a matching amount. FICA is separate from federal income tax and is not reduced by deductions.
Do I need to file a federal tax return?
You must file if your gross income exceeds the standard deduction for your filing status ($16,100 for single filers in 2026). You may also need to file if you had self-employment income over $400, owe special taxes, or received advance premium tax credits. Even if not required, filing may get you a refund if taxes were withheld.