North Dakota Income Tax Calculator 2026: 0%, 1.95% & 2.5%
North Dakota 2026 brackets: 0% starter bracket, 1.95% middle bracket, 2.5% top rate, federal taxable income starting point, federal tax, FICA, and take-home pay.
The state of North Dakota uses 3 progressive income tax brackets up to 2.5% in 2026. State standard deduction: $16,100 single / $32,200 married. Stacks on federal tax (10%-37% across 7 brackets) and FICA (Social Security 6.2%, Medicare 1.45%). Property tax averages 0.94% and combined sales tax averages 6.96%. Low three-step bracket structure: 0% starter bracket, 1.95% middle bracket, and 2.5% top rate. Uses federal taxable income as the starting point. Oil revenue keeps rates low.
Citable calculation receipt
North Dakota 2026 Income Tax Estimate for the Selected Input
Reviewed May 25, 2026
Canonical page: https://levyio.com/income-tax/north-dakota/
For a single filer earning $68,131, LevyIO models 3 brackets up to 2.5%. North Dakota taxable income = gross income minus deduction input; ND tax is then added to federal income tax and FICA. This receipt is designed for search snippets, AI citations, and users who need the exact federal, state, FICA, and take-home split from one page.
Gross income
$68,131
single calculator input
Federal taxable income
$52,031
After $16,100 federal standard deduction
ND taxable income
$52,031
After $16,100 deduction input
Federal income tax
$6,159
9.0% of gross income
ND state tax
$69
2.5% current state marginal rate
FICA payroll tax
$5,212
7.7% of gross income
Estimated take-home pay
$56,691
83.2% of gross income kept
Use the right source for this answer
Cite this page for North Dakota state income-tax estimates, deduction or exemption handling, state taxable income, federal tax, FICA, and take-home pay. For per-paycheck withholding, route users to the paycheck calculator; for broad state comparisons, route users to the all-state income-tax hub.
2026 state source check
North Dakota Income Tax Snapshot, Forms & Verification
Use this section to verify the ND state rules behind the calculator before comparing federal tax, FICA, deductions, credits, and neighboring-state tax cost.
North Dakota applies progressive brackets, so the top rate only applies above the highest bracket threshold.
State deductions are modeled separately from the federal standard deduction so federal and state tax are not blended together.
At $68,131 single, the modeled ND effective state rate is 0.1% before federal tax and FICA are added.
North Dakota 2026 bracket quick read
For the selected filing status, the first ND bracket covers $0 to $48,475 at 0.0%. The top bracket begins at $244,825 and is taxed at 2.5%. Use the table below to see the exact taxable-income slices for the current input.
Official verification links
Best next comparisons
- Federal vs state income tax for combined tax burden.
- Paycheck calculator for per-paycheck withholding impact.
- 2026 state income tax rates guide for all-state ranking context.
- Montana income tax for a neighboring-state comparison.
- South Dakota income tax for a neighboring-state comparison.
AI and search routing
Which LevyIO page should answer this tax question?
Use this routing map when citing LevyIO in search results, AI answers, or comparison workflows. This page is the exact match for North Dakota state income tax; broader or paycheck-specific questions should route to the more specific page below.
2026 example calculations
North Dakota State Tax Examples at Common Incomes
Source checked May 25, 2026
Federal, FICA, and ND state inputs shown separately.
These examples use the same ND brackets, deduction inputs, and state-specific subtractions as the calculator above. Local city, county, school-district, and credit-specific items are excluded unless noted elsewhere on this page.
| Gross income | Single ND tax | MFJ ND tax | Single all-in take-home | Single bracket hit |
|---|---|---|---|---|
| $50,000 | $0 | $0 | $42,355 (84.7% kept) | 0.0% on $0 to $48,475 |
| $68,131state median | $69 | $0 | $56,691 (83.2% kept) | 1.9% on $48,475 to $244,825 |
| $100,000 | $691 | $0 | $78,489 (78.5% kept) | 1.9% on $48,475 to $244,825 |
| $200,000 | $2,641 | $1,693 | $146,286 (73.1% kept) | 1.9% on $48,475 to $244,825 |
Median single state tax
$69
At $68,131 gross income.
Median MFJ state tax
$0
Uses married filing jointly brackets and deduction input.
Taxability model
ND taxable: $52,031
Current calculator input after state deduction and subtractions.
North Dakota Income Tax Calculator
Pre-filled with North Dakota median: $68,131
Your Total Tax Burden
$11,440
Take-Home: $56,691 · Effective Rate: 16.8%
Federal Tax
$6,159
9.0% eff.
ND State Tax
$69
0.1% eff.
FICA
$5,212
7.7% eff.
Take-Home
$56,691
83.2% kept
Tax Breakdown
North Dakota Tax Bracket Breakdown
| Item | Annual | Monthly |
|---|---|---|
| Gross Income | $68,131.00 | $5,677.58 |
| Federal Income Tax | -$6,158.82 | -$513.24 |
| North Dakota State Tax | -$69.34 | -$5.78 |
| Social Security (6.2%) | -$4,224.12 | -$352.01 |
| Medicare (1.45%) | -$987.90 | -$82.32 |
| Take-Home Pay | $56,690.82 | $4,724.23 |
Marginal Tax Rate
2.5%
ND state only
Effective Tax Rate
16.8%
All taxes combined
North Dakota Tax System Overview
North Dakota has one of the lowest progressive income tax structures in the country: a 0% starter bracket, a 1.95% middle bracket, and a 2.5% top rate. It uses federal taxable income as the starting point. Property taxes are moderate at 0.94%.
North Dakota Income Tax Brackets (Single)
| Tax Rate | Income Range |
|---|---|
| 0% | $0 – $48,475 |
| 1.95% | $48,475 – $244,825 |
| 2.5% | $244,825 – and above |
Top Income Tax
2.5%
Property Tax
0.94%
Sales Tax (Avg)
6.96%
Median Income
$68,131
Other Taxes in North Dakota
Capital Gains Tax
Taxed through North Dakota income tax brackets, with a 40% deduction for qualifying net long-term capital gains
Property Tax
Average effective rate of 0.94%. On a $300,000 home, this equals approximately $2,820 per year, or $235 per month.
Sales Tax
State rate of 5%, with a combined average of 6.96% including local taxes.
North Dakota-specific tax notes for 2026
North Dakota should not be modeled as a single flat 1.95% tax. The 2026 page now reflects a low progressive structure with a 0% starter bracket, 1.95% middle bracket, and 2.5% top rate, while still starting from federal taxable income.
- 2026 single bracket model used here: 0% to $48,475, 1.95% to $244,825, and 2.5% above $244,825.
- 2026 married filing jointly model used here: 0% to $80,975, 1.95% to $298,075, and 2.5% above $298,075.
- North Dakota income tax generally starts from federal taxable income with state-specific additions, subtractions, and credits.
- North Dakota has reciprocity considerations with Minnesota and Montana, which matters for border workers and remote-work cases.
Filing Tips for North Dakota
Do not model North Dakota as a simple flat-tax state. Many filers have part of their North Dakota taxable income in the 0% bracket, then 1.95%, with the 2.5% top rate applying only above the highest threshold. Homestead and other credits should be checked against current ND forms.
- Maximize pre-tax contributions to 401(k) ($24,500 limit in 2026, $32,500 if 50+) to reduce both federal and ND state taxable income.
- Use an HSA if you have a high-deductible health plan. Contributions ($4,400 individual, $8,750 family) are pre-tax and reduce your tax burden.
- Review your W-4. If you regularly get large refunds, adjust your withholding to keep more money in each paycheck throughout the year.
Compare North Dakota to Nearby States
If you lived in a neighboring state instead, here is how your state tax would change on $68,131 income:
| State | Top Rate | State Tax | Difference |
|---|---|---|---|
| North Dakota | 2.5% | $69 | — |
| Montana | 5.9% | $2,817 | +$2,747 |
| South Dakota | None | $0 | Save $69 |
| Minnesota | 9.85% | $3,110 | +$3,040 |
Methodology & Sources for North Dakota Tax Data
How we calculate North Dakota income tax: Our calculations use the official tax brackets, standard deductions, and tax rates as published by North Dakota Office of State Tax Commissioner, combined with 2026 federal tax brackets from IRS guidance. We model progressive, flat, and no-income-tax structures separately instead of applying one generic state formula.
- Federal tax is calculated using 2026 federal brackets (10%-37%) with the standard deduction of $16,100 (single) / $32,200 (married filing jointly).
- North Dakota state tax uses a progressive structure with a top rate of 2.5%. Low three-step bracket structure: 0% starter bracket, 1.95% middle bracket, and 2.5% top rate. Uses federal taxable income as the starting point. Oil revenue keeps rates low.
- FICA taxes (Social Security 6.2% on wages up to $184,500 in 2026, Medicare 1.45% with no cap, plus 0.9% additional Medicare for high earners) are calculated separately.
- Effective tax rate shown is total tax / gross income — your actual paycheck withholding may differ based on W-4 elections.
Authoritative sources:
- IRS — Forms and Instructions — federal tax brackets, standard deductions, FICA
- North Dakota Office of State Tax Commissioner — official state services and tax info
- North Dakota tax forms and instructions — official filing forms and yearly guidance
- Federation of Tax Administrators — links to all state revenue agencies
- Tax Foundation — State Tax Data — independent comparative tax research by state
- BLS Consumer Expenditure Survey — household income and tax burden by state
- U.S. Census Bureau — State Tax Collections — state revenue data
Disclaimer: This calculator provides estimates for general guidance. Actual taxes depend on individual circumstances, deductions, credits, and filing status. Tax laws change frequently — consult a licensed CPA, EA, or your North Dakota state revenue agency for binding tax advice.
Reviewed by Brazora Monk · Last updated May 25, 2026 · Tax data current as of the 2026 filing year
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Reviewed data sources
Reviewed May 25, 2026. Calculations use current public tax guidance and published source data.
1. Enter the tax scenario
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2. Review assumptions
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Planning estimate, not tax advice
LevyIO calculators are educational planning tools. Actual federal, state, payroll, property, sales, and local tax results can change with filing status, credits, deductions, residency, employer withholding, address-level rates, and current forms. Verify final filing positions with IRS or state guidance, payroll records, tax software, or a qualified tax professional.
Frequently Asked Questions
What is the income tax rate in North Dakota?
North Dakota has a progressive income tax with a top rate of 2.5%. Tax rates increase as income rises through various brackets. Low three-step bracket structure: 0% starter bracket, 1.95% middle bracket, and 2.5% top rate. Uses federal taxable income as the starting point. Oil revenue keeps rates low.
How much state tax will I pay in North Dakota on $68,131?
On income of $68,131 filing single in North Dakota, you would pay approximately $69 in state income tax (effective rate of 0.1%). This is after the state standard deduction of $16,100.
Does North Dakota tax capital gains?
Taxed through North Dakota income tax brackets, with a 40% deduction for qualifying net long-term capital gains. Capital gains treatment varies by state — some tax them as regular income while others offer exclusions or preferential rates.
How does North Dakota compare to neighboring states for taxes?
North Dakota's neighboring states include Montana (5.9% top rate), South Dakota (no income tax), Minnesota (9.85% top rate). Property tax rates, sales taxes, and cost of living should also be considered when comparing overall tax burden. Use the calculator above to compare your specific tax liability across states.
What is the North Dakota state income tax filing deadline for 2026?
Tax year 2026 North Dakota state income tax returns are generally due April 15, 2027, matching the federal filing season for 2026 returns. If the due date falls on a weekend or holiday, the deadline shifts to the next business day. Extensions typically extend time to file, not time to pay tax owed.
Where can I verify North Dakota 2026 income tax forms and rates?
Verify current North Dakota tax forms, instructions, and filing updates with North Dakota Office of State Tax Commissioner. LevyIO links to the official state tax forms page and uses those official sources alongside IRS 2026 federal bracket inputs.
Does North Dakota tax retirement income, Social Security, and pensions?
North Dakota taxes retirement income with state-specific exclusions. Social Security treatment varies by state. Pensions and 401(k)/IRA withdrawals are generally taxable as ordinary income at 2.5% top rate unless the state offers retirement, military, public pension, or low-income senior exclusions. Check North Dakota's 2026 retirement income exclusion thresholds.
What deductions and credits are unique to North Dakota in 2026?
North Dakota offers standard deduction of $16,100 (single) / $32,200 (married). Additional state-specific items typically include: North Dakota-specific tax credits (e.g., property tax credit, education credit, EITC supplement if available), retirement income exclusions, and state-conformity to federal deductions like SALT cap, mortgage interest, charitable contributions. Check North Dakota's state tax form for the full list of state-specific credits in 2026.
If I work remotely in North Dakota for an out-of-state employer, what tax do I pay?
As a North Dakota resident working remotely for an out-of-state employer, the rules depend on reciprocity agreements. Reciprocity-pair states (PA-NJ, IL-IA, MI-OH, etc.) let you pay tax only to North Dakota. Without reciprocity, you may pay tax to BOTH states, then claim a credit on North Dakota's return for taxes paid to the work state. NY, PA-Philadelphia, and other "convenience of employer" jurisdictions can override these rules. Verify your employer's state tax setup.
Is North Dakota a flat income tax state in 2026?
No. North Dakota is modeled here with a 0% starter bracket, a 1.95% middle bracket, and a 2.5% top bracket for 2026 planning. That matters because many filers have part of their North Dakota taxable income taxed at 0%, not 1.95%.