North Dakota Income
Tax Rates & Rules
North Dakota has a progressive state income tax with rates up to 2.5%. Here's how the brackets break down.
North Dakota Income Tax Brackets
2026 tax year rates, most recently confirmed by the state Department of Revenue.
Single / Individual
| Taxable Income | Rate |
|---|---|
| $0 – $57,625 | 0% |
| $57,625 – $258,450 | 1.95% |
| Over $258,450 | 2.5% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $57,500 | 0% |
| $57,500 – $168,525 | 1.95% |
| Over $168,525 | 2.5% |
North Dakota has one of the lowest income tax structures in the country, with a 0% bracket on the first tier of income.
Sources: ND Office of State Tax Commissioner — Individual Income Tax. Last verified: August 14, 2026.
How North Dakota Income Tax Works
Placeholder text — full content about how North Dakota income tax is calculated, withheld from paychecks and filed will be added here.
Frequently Asked Questions
Placeholder question about North Dakota income tax rates?
Placeholder answer text — real FAQ content will be added here.
Placeholder question about North Dakota income tax withholding?
Placeholder answer text — real FAQ content will be added here.
Placeholder question about filing North Dakota state income tax?
Placeholder answer text — real FAQ content will be added here.