North Dakota Tax Brackets

North Dakota uses a progressive income tax system with 3 brackets, ranging from 0.0% to 2.5%.

$
Filing status

Total income tax

$14,175

14.2% effective rate

Federal

$13,170

22.0% marginal

State

$1,005

1.9% marginal

Effective total: 14.2%Effective federal: 13.2%Marginal federal: 22.0%Marginal state: 1.9%

Taxable income: $83,900 (after $16,100 standard deduction)

10%
12%
22%

Federal bracket breakdown

BracketRateTaxableTaxCumulative
$0–$12,40010.0%$12,400$1,240$1,240
$12,400–$50,40012.0%$38,000$4,560$5,800
$50,400–$105,70022.0%$33,500$7,370$13,170
0%
2%

State bracket breakdown

BracketRateTaxableTaxCumulative
$0–$48,4750.0%$48,475$0$0
$48,475–$244,8251.9%$51,525$1,005$1,005

Based on 2026 federal brackets and North Dakota state tax rates. Does not include FICA, local taxes, credits, or itemized deductions.

North Dakota income tax brackets (2026)

Rate Single filer Married (est. 2×)
0.00% $0– $48,475 $0– $96,950
1.95% $48,475– $244,825 $96,950– $489,650
2.50% $244,825– + $489,650– +

North Dakota tax at different income levels

Income Federal tax State tax Total tax Effective rate
$50,000 $3,820 $30 $3,850 7.7%
$75,000 $7,670 $517 $8,187 10.9%
$100,000 $13,170 $1,005 $14,175 14.2%
$150,000 $24,734 $1,980 $26,714 17.8%

Single filer, standard deduction, no other deductions. Income tax only (excludes FICA).

FAQ

What is the income tax rate in North Dakota?

North Dakota has a progressive income tax with rates from 0.0% to 2.5%.

How much income tax do I pay in North Dakota on $50,000?

On $50,000 as a single filer in North Dakota: federal tax of $3,820 (7.6% effective) plus state tax of $30 (0.1% effective). Total income tax: $3,850 (7.7% effective rate).

How much income tax do I pay in North Dakota on $100,000?

On $100,000 as a single filer in North Dakota: federal tax of $13,170 (13.2% effective) plus state tax of $1,005 (1.0% effective). Total income tax: $14,175 (14.2% effective rate).

What tax bracket am I in for North Dakota?

Your North Dakota bracket depends on your taxable income. Use the calculator above to see exactly which brackets apply to your income.

Does this include FICA or local taxes?

No. This shows only federal and North Dakota state income tax. FICA (Social Security + Medicare) adds ~7.65%. Some cities have additional local taxes. Use our Paycheck Estimator for a complete breakdown.

What is the North Dakota income tax rate for 2025–2026?

North Dakota's income tax rates for 2025–2026 range from 0.0% to 2.5% across 3 brackets. Rates are applied progressively — only income within each bracket range is taxed at that rate.

How do North Dakota tax brackets differ for married vs single filers?

On $100,000 in North Dakota: a single filer pays $14,175 total (14.2% effective), while married filing jointly pays $7,699 (7.7% effective). The difference comes from both wider federal brackets and different state bracket thresholds.

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This calculator uses 2026 tax rates and standard deductions. It does not include FICA, local taxes, credits, AMT, or itemized deductions. Consult a tax professional for advice.