North Dakota State Income Tax 2026
North Dakota has a graduated income tax in 2026, with 2 brackets from 1.95% to 2.5%. On a $75,000 salary a single filer owes about $203 in North Dakota income tax, an effective rate of 0.27%.
| Salary | North Dakota income tax per year | Effective state rate | Per month | Take-home after all taxes |
|---|---|---|---|---|
| $30,000 | $0 | 0.00% | $0 | $26,284 |
| $40,000 | $0 | 0.00% | $0 | $34,319 |
| $50,000 | $0 | 0.00% | $0 | $42,355 |
| $60,000 | $0 | 0.00% | $0 | $50,389 |
| $75,000 | $203 | 0.27% | $16 | $61,389 |
| $100,000 | $690 | 0.69% | $57 | $78,489 |
| $150,000 | $1,665 | 1.11% | $138 | $112,125 |
| $250,000 | $3,615 | 1.45% | $301 | $179,566 |
How North Dakota taxes wages
Statutory estimate, not the employer wage table. The calculator uses a standard deduction of $16,100 for a single filer and $32,200 for joint filers. North Dakota’s rates are 1.95% and 2.5%, and the first $48,475 of taxable income ($80,975 joint) is taxed at 0% on the January 2026 table. Many moderate salaries owe little or no state tax after the standard deduction. Source: North Dakota Office of State Tax Commissioner.
What is not in the state income tax number
The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. North Dakota has no employee local wage tax in this calculator.
North Dakota tax on a paycheck
For take-home pay after every tax, use the North Dakota paycheck calculator, or the North Dakota hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: North Dakota minimum wage. Every state at once: state income tax rates.
| Single filer, taxable income | Rate | Married filing jointly, taxable income |
|---|---|---|
| $48,475 to $244,825 | 1.95% | $80,975 to $298,075 |
| Over $244,825 | 2.5% | Over $298,075 |
| State | Top rate | State income tax per year | Take-home per year |
|---|---|---|---|
| North Dakota income tax (this page) | 2.5% | $203 | $61,389 |
| Minnesota income tax | 9.85% | $3,576 | $57,685 |
| South Dakota income tax | none | $0 | $61,592 |
| Montana income tax | 5.65% | $2,876 | $58,715 |
Sources
Keep reading
Brackets used for the estimate
| Over | Rate |
|---|---|
| $48,475 | 1.95% |
| $244,825 | 2.5% |
| Over | Rate |
|---|---|
| $80,975 | 1.95% |
| $298,075 | 2.5% |
Source: North Dakota Office of State Tax Commissioner. Head of household uses the single brackets on this page, except where the method above says otherwise.
Nearby calculators
Questions
Does North Dakota have a state income tax?
Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 2.5%.
What is the North Dakota income tax rate in 2026?
2 brackets from 1.95% to 2.5%. The bracket table on this page lists every rate.
How much North Dakota income tax on $50,000?
About $0 a year for a single filer in 2026, an effective rate of 0.00%. Federal tax, Social Security and Medicare are extra.
How much North Dakota income tax on $100,000?
About $690 a year for a single filer in 2026, an effective rate of 0.69%.
Is this the amount an employer withholds?
It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.