North Dakota Income Tax Calculator 2026

Calculate your North Dakota state income tax for 2026. North Dakota uses a progressive tax system with rates up to 2.5%.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

$
Deduction

Federal Income Tax

$7,670.00

Effective Tax Rate

10.23%

Marginal Tax Rate

22%

FICA (SS + Medicare)

$5,737.50

Total Tax Burden

$13,589.34

After-Tax Income

$61,410.66

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
North Dakota Taxable Income$58,900.00
North Dakota Income Tax$181.84
Total Tax$13,589.34
After-Tax Annual Income$61,410.66
Monthly Take-Home$5,117.56

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.

North Dakota Income Tax Overview

North Dakota has one of the lowest income taxes in the country, the result of a 2023 reform that collapsed the old brackets into a low three-rate structure: 0%, 1.95%, and a 2.5% top rate. For 2026 a single filer pays 0% on the first $49,575 of North Dakota taxable income, 1.95% up to $250,400 and 2.5% above that; the 0% band is $82,800 for joint filers and $66,400 for heads of household. North Dakota taxable income starts from federal taxable income, after the $16,100 federal standard deduction, so a single worker earning up to about $65,675 owes no North Dakota income tax at all, and one earning $75,000 owes about $182.

The state tax stacks on top of, not instead of, your federal liability. You calculate federal tax first, arrive at your federally derived taxable income, make North Dakota's own adjustments, and then run the three rates against what's left. The Office of State Tax Commissioner administers the tax and collects it through employer withholding during the year, with any balance settled when you file Form ND-1. Residents owe on all income; nonresidents who earn money in the state -- common in the oil patch -- owe only on their North Dakota-source earnings.

North Dakota Income Tax Brackets 2026 (Single Filer)

Taxable Income Rate
$0 – $49,575 0%
$49,575 – $250,400 1.95%
Over $250,400 2.5%

North Dakota Tax Snapshot

State Sales Tax 5.00%
Avg. Combined Sales Tax (with local) 7.09%
Avg. Property Tax 0.94%
Minimum Wage $7.25/hr

Official Sources:

North Dakota Income Tax FAQ

Who has to pay North Dakota income tax?
North Dakota residents owe tax on their taxable income above the 0% band ($49,575 for a single filer in 2026), and nonresidents owe on income earned from North Dakota sources, such as wages from a job physically performed in the state. Part-year residents prorate based on the time they lived there. With the $16,100 federal standard deduction coming off first, a single filer owes nothing on wages up to about $65,675.
Is North Dakota's income tax really just one flat rate?
No. Since the 2023 reform it has three rates. For 2026 a single filer pays 0% on the first $49,575 of North Dakota taxable income, 1.95% on the next slice up to $250,400 and 2.5% above that (joint filers: $82,800 and $304,850). Because each rate applies only to the income inside its band, a raise that crosses into the 1.95% band is taxed at 1.95% only on the dollars above $49,575.
How does the state tax interact with my federal return?
They are separate filings to separate agencies -- the IRS for federal, the Office of State Tax Commissioner for the state. North Dakota piggybacks on federal figures, beginning from your federal taxable income, which already reflects the federal standard deduction, before applying its own rates. Lowering your federal taxable income, through pre-tax retirement contributions for example, also shrinks the North Dakota base and can keep you inside the 0% band.
Does North Dakota tax retirement or Social Security income?
North Dakota does not tax Social Security benefits, which were exempted under reforms that align state treatment with leaving those benefits untouched. Other retirement income, such as traditional pension and 401(k) distributions, generally flows through your federal taxable income and is then taxed at the state's 0%, 1.95% and 2.5% rates. Filers should confirm current treatment with the Office of State Tax Commissioner each year.

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