North Dakota Tax Brackets 2026
North Dakota state income tax rates for tax year 2026 — 3 progressive brackets from 1.95% to 2.5%, with separate thresholds for single filers and married filing jointly.
Tax year
2026
Type
Progressive
Rate range
1.95%–2.5%
Brackets
3
North Dakota state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $8 | 0.02% | $0 | 0.00% |
| $75,000 | $496 | 0.66% | $0 | 0.00% |
| $100,000 | $983 | 0.98% | $335 | 0.34% |
| $150,000 | $1,958 | 1.31% | $1,310 | 0.87% |
| $250,000 | $3,908 | 1.56% | $3,260 | 1.30% |
| $500,000 | $10,156 | 2.03% | $9,209 | 1.84% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2026 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $49,575 | % |
| $49,575 – $250,400 | 1.95% |
| Over $250,400 | 2.5% |
2026 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $82,800 | % |
| $82,800 – $304,850 | 1.95% |
| Over $304,850 | 2.5% |
How North Dakota tax is calculated on $75,000 (2026, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $49,575 | % | $0 |
| $49,575 – $75,000 | 1.95% | $496 |
| Total North Dakota tax | 0.66% eff. | $496 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About North Dakota's 2026 rates
North Dakota's progressive tax applies marginal rates to each bracket of income. With the first bracket taxed at 0%, many North Dakota residents pay very little in state income tax. The state uses federal taxable income as the starting point, making the filing process straightforward. North Dakota does not tax Social Security benefits.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2026 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
View 2025 North Dakota tax brackets for comparison.
Frequently asked questions
What are the North Dakota tax brackets for 2026?
North Dakota has 3 progressive brackets for 2026, ranging from 1.95% on the lowest bracket up to 2.5% on income above $250,400 (single filer). See the full table above for every rate and threshold.
What is the top North Dakota income tax rate in 2026?
2.5%, applied to taxable income above $250,400 for single filers ($304,850 for married filing jointly).
How much North Dakota state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $983 in North Dakota state income tax for 2026 — an effective rate of 0.98%. Married filing jointly with the same income owes $335 (0.34% effective). Federal tax is separate.
Are North Dakota 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the North Dakota bracket thresholds in effect for tax year 2026.
Explore more North Dakota tax info
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