North Dakota Income Tax Calculator
Figure basis: Official North Dakota Office of State Tax CommissionerNorth Dakota income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your North Dakota state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers North Dakota state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from North Dakota Office of State Tax Commissioner and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
North Dakota uses graduated income tax brackets. A single filer earning $60,000 owes $0.00 in state income tax, an effective rate of 0.00% and a marginal rate of 0%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How North Dakota income tax works
North Dakota uses a three-bracket graduated income tax structure under North Dakota Century Code 57-38-30.3. Rates were significantly reduced by HB 1158 (2023), effective for tax year 2024, and the bracket thresholds are indexed for inflation each year. For tax year 2026 the schedule applies a 0% rate on North Dakota taxable income up to $49,575 (single) or $82,800 (married jointly), a 1.95% rate on the middle income range, and a 2.5% top rate. Married filing separately and head of household have their own thresholds. North Dakota has one of the lowest income tax burdens of any state with an income tax. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
North Dakota income tax brackets (2026)
The table below shows the North Dakota graduated income tax brackets for single filers, as published by the North Dakota Office of State Tax Commissioner and verified Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $49,574.00 | 0% | North Dakota Office of State Tax Commissioner |
| $49,575.00 to $250,399.00 | 1.95% | North Dakota Office of State Tax Commissioner |
| Over $250,400.00 | 2.5% | North Dakota Office of State Tax Commissioner |
How North Dakota's giant 0% band leaves most residents owing nothing
North Dakota runs one of the gentlest income taxes in the country, and for many residents the bill is simply $0. For tax year 2026 the first $49,575 of taxable income for a single filer, and the first $82,800 for a married couple filing jointly, is taxed at 0%. Only income above those thresholds enters the 1.95% band, and the top rate is a modest 2.5%, reached only past $250,400 for single filers. A typical middle-income household in Fargo or Bismarck can run this calculator and find no North Dakota tax due at all.
Two features make that possible. HB 1158 (2023) sharply cut the rate schedule starting in tax year 2024, and the bracket thresholds are indexed for inflation, so the 0% band grows a little each year rather than quietly pulling more people into tax. Because North Dakota begins from federal taxable income, the federal standard deduction ($16,100 single, $32,200 married filing jointly for 2026) already reduces the base before these state brackets even apply.
One caution when comparing states: a low top rate does not always mean a low bill, but here it genuinely does. Even a high earner pays only 2.5% at the margin, far below a neighbor like Minnesota. North Dakota also does not tax Social Security benefits, which reinforces its appeal for retirees weighing where to settle.
North Dakota income tax: frequently asked questions
How much is the North Dakota income tax on a $60,000 salary?
A single filer earning $60,000 a year in North Dakota has a taxable income of $43,900.00 after the standard deduction. The computed state income tax is $0.00, an effective rate of 0.00%. Enter your own income above for an exact figure.
What is the North Dakota state income tax rate?
North Dakota has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 0%.
What filing statuses does North Dakota income tax apply to?
North Dakota income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What are North Dakota's income tax rates for 2026?
North Dakota uses a three-bracket structure under NDCC 57-38-30.3. For single filers: 0% on income up to $49,575; 1.95% on $49,575 to $250,400; and 2.5% on income over $250,400. For married filing jointly: 0% up to $82,800; 1.95% on $82,800 to $304,850; and 2.5% over $304,850. Married filing separately (0% to $41,400; 1.95% to $152,425) and head of household (0% to $66,400; 1.95% to $277,600) have their own thresholds. The bracket thresholds are indexed for inflation each year.
Does North Dakota have a standard deduction?
North Dakota starts from federal taxable income, so the federal standard deduction flows through and the state has no separate standard deduction. For 2026 the federal amounts are $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. These are adjusted annually for inflation by the IRS.
How low is North Dakota's income tax compared to other states?
North Dakota has one of the lowest income tax burdens in the United States. After HB 1158 (2023), the large 0% bracket (up to $49,575 for single filers and $82,800 for married couples in 2026) means many middle-income residents pay no North Dakota income tax at all. The top rate of 2.5% is well below the national average for states with income taxes.
Does North Dakota tax Social Security or retirement income?
North Dakota does not tax Social Security benefits. Certain retirement income, including distributions from qualified retirement plans, may also receive favorable treatment. Review the North Dakota Office of State Tax Commissioner guidance for the current rules on retirement income exclusions.
Official sources
- North Dakota income tax rates (tax year 2026): North Dakota Office of State Tax Commissioner, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.