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North Dakota income tax and brackets 2026

North Dakota taxes income at 3 rates in 2026, from 0% on the first $49,575 of a single filer's taxable income to 2.5% above $250,400. A single filer earning $75,000 in North Dakota owes about $7,852 in federal and state income tax, an effective rate of 10.5%.

Updated ·By the BooksGPT team·2026 rates
Your year
$a year
$a year
Deduction
$16,100 for single filers
Runs in your browser·2026 rates·What it leaves out
Income tax · 2026
See the brackets
$7,852for the year
Effective rate 10.5% of income
Federal income tax$7,67097.7%
North Dakota income tax$1822.3%
Taxable income
$58,900
Top federal rate
22%
Top North Dakota rate
1.95%

North Dakota tax brackets 2026

North Dakota brackets · 2026
0% to 2.5%
3 brackets
Your top bracket
1.95%
Average rate
0.3%
Taxable income
$58,900
How your $182 adds up
0% on the first $49,575$0
1.95% on the last $9,325$182100.0%
North Dakota brackets, single
North Dakota income tax brackets for 2026, single
RateTaxable incomeTax owed
0%$0 to $49,5750% of taxable income
1.95%You$49,575 to $250,400$0.00 + 1.95% over $49,575
2.5%Over $250,400$3,916.09 + 2.5% over $250,400

North Dakota at a glance

Income tax
0% to 2.5%
Standard deduction
$16,100
State payroll taxes
None
Local income tax
None
Sales tax
5%
2026 return due
Apr 15, 2027

How we work it out

  1. 1
    Income
    Your income for the year, less pre-tax retirement savings.
  2. 2
    Deduction
    The larger of the standard deduction and your itemized total.
  3. 3
    Federal brackets
    Each rate from 10% to 37% taxes only the income inside it.
  4. 4
    North Dakota
    North Dakota's own deduction and rates on the same income.
  5. 5
    Effective rate
    Your total tax divided by your income.

North Dakota income tax questions

What are the North Dakota tax brackets for 2026?
North Dakota has 3 brackets for single filers, from 0% on the first $49,575 of taxable income to 2.5% on income over $250,400.
How much income tax do I pay on $75,000 in North Dakota?
A single filer earning $75,000 owes about $7,670 in federal income tax and $182 in North Dakota income tax for 2026, $7,852 in all. That is 10.5% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of North Dakota taxable income is in the 1.95% bracket, but only the $9,325 above $49,575 pays 1.95%. The lower rates tax the rest, so the brackets come to $182, 0.3% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will North Dakota's brackets change?
Bracket thresholds are indexed to inflation each year; the 0%, 1.95% and 2.5% rates are set in law and did not change for 2026.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. North Dakota uses the same amounts.
Sources
Checked Oct 29, 2026. Estimates for planning, not tax advice.

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