North Dakota Income Tax Calculator 2026
Estimate your 2026 North Dakota state and federal income tax. Includes North Dakota tax brackets, a worked dollar example, and filing tips.
Key Tax Facts: North Dakota
- Flat 2.5% rate — one of the lowest income tax rates in the U.S.
- Social Security may be partially exempt depending on income
- Military pay earned out of state is exempt
- No local income taxes beyond the state rate
North Dakota State Income Tax Overview
North Dakota uses a graduated income tax with five brackets ranging from 1.1% to 2.5% for 2024, making it one of the lowest-tax states for income. Single filers reach the top 2.5% rate on income above $225,000. North Dakota provides a standard deduction equal to the federal standard deduction and conforms closely to federal income definitions. The state exempts Social Security income from state income tax and offers a credit for income taxes paid to other states. North Dakota also provides an exemption for military retirement pay and an incentive for residents who serve in the National Guard.
North Dakota Income Tax Brackets (2026) projected
These are the North Dakota state income tax brackets for single filers, carried forward from 2025 pending official 2026 figures. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income | Tax Rate |
|---|---|
| $0 - $44,725 | 0% |
| $44,725 - $225,975 | 1.95% |
| Over $225,975 | 2.5% |
Source: North Dakota Office of State Tax Commissioner. Brackets shown are for single filers. Married filing jointly thresholds may differ.
What a North Dakota Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
Enter Your Tax Information
Frequently Asked Questions -- North Dakota Income Tax
Does North Dakota have a state income tax?
Yes. North Dakota imposes a state income tax with a top marginal rate of 2.5%. This is separate from your federal income tax obligation.
What is the North Dakota income tax rate for 2026?
North Dakota uses a graduated income tax system with rates from 1.1% to 2.5%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a North Dakota state tax return?
Most full-year North Dakota residents with income above the state filing threshold must file a state return. Check the North Dakota Office of State Tax Commissioner for current thresholds and requirements.
How accurate is this North Dakota state tax estimate?
This is a planning estimate. The state result uses North Dakota's published brackets but does not account for all state deductions, credits, exemptions, or local taxes. Verify with official North Dakota tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The results show your estimated North Dakota state income tax and your federal income tax using 2026 federal brackets (projected until the IRS publishes official 2026 figures) -- your full combined picture in one place.
Where can I find official North Dakota tax forms?
Official forms, instructions, and filing guidance are available at the North Dakota Office of State Tax Commissioner.
What is the sales tax rate in North Dakota?
North Dakota's combined state and average local sales tax rate is 6.96%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are North Dakota 2026 state taxes due?
2026 taxes are generally filed in 2027. The North Dakota filing deadline is April 15, 2027, the same as the federal deadline.
Understanding Your North Dakota Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and North Dakota state tax owed to the North Dakota Office of State Tax Commissioner. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your North Dakota Bill
Pre-tax retirement contributions reduce your federal and North Dakota taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, North Dakota-specific credits and deductions that don't exist at the federal level are listed at the North Dakota Office of State Tax Commissioner -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
North Dakota's combined state-plus-average-local sales tax rate is 6.96%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the North Dakota Office of State Tax Commissioner or a qualified tax professional for guidance specific to your situation.