North Dakota Standard Deduction
The North Dakota standard deduction is a flat amount you can subtract from your gross income before North Dakota income tax is calculated, instead of itemising individual deductions. This page shows the North Dakota standard deduction for tax year 2025 by filing status, sourced directly from the North Dakota Office of State Tax Commissioner, and calculates your North Dakota taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable North Dakota itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits North Dakota provides. Use this alongside the North Dakota income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The North Dakota standard deduction for 2025 is $14,600.00 (single) and $29,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,400.00 of North Dakota taxable income.
North Dakota standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $14,600.00 | North Dakota Office of State Tax Commissioner |
| Married filing jointly | $29,200.00 | North Dakota Office of State Tax Commissioner |
| Head of household | $21,900.00 | North Dakota Office of State Tax Commissioner |
| Married filing separately | $14,600.00 | North Dakota Office of State Tax Commissioner |
North Dakota conforms to the federal standard deduction. For tax year 2024, the federal standard deduction amounts are: $14,600 for single and married filing separately filers, $29,200 for married filing jointly, and $21,900 for head of household. North Dakota uses these same amounts on the state return. They are adjusted annually by the IRS for inflation.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
North Dakota standard deduction: frequently asked questions
What is the North Dakota standard deduction for 2025?
For tax year 2025, the North Dakota standard deduction is $14,600.00 for single filers and $29,200.00 for married couples filing jointly, as published by the North Dakota Office of State Tax Commissioner. It is subtracted from your gross income to give your North Dakota taxable income.
How does the North Dakota standard deduction affect my tax?
The standard deduction lowers your North Dakota taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $14,600.00 standard deduction has $45,400.00 of North Dakota taxable income before any other adjustments.
Should I take the North Dakota standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by North Dakota exceed the standard deduction of $14,600.00 (single) or $29,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the North Dakota Office of State Tax Commissioner.
What are North Dakota's income tax rates for 2025?
North Dakota uses a three-bracket structure under NDCC §57-38-30.3. For single filers: 0% on income up to $44,725; 1.95% on $44,726-$225,975; and 2.5% on income over $225,975. For married filing jointly: 0% up to $74,750; 1.95% on $74,751-$275,100; and 2.5% over $275,100. These reduced rates took effect for tax year 2024 under HB 1158 (2023).
Does North Dakota have a standard deduction?
North Dakota conforms to the federal standard deduction. For 2024, the amounts are $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 for head of household. These are adjusted annually for inflation by the IRS, and North Dakota adopts the updated federal amounts.
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) took effect for 2024, the large 0% bracket 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 standard deduction (tax year 2025): North Dakota Office of State Tax Commissioner, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.