North Dakota income tax rate 2026
OfficialNorth Dakota rates, brackets and the tax on common salaries.
- Rate
- 1.95% to 2.5%
- Tax on $75,000
- $182
- 0.2% effective
- Tax on $100,000
- $669
- 0.7% effective
- Rank among taxing states
- #42 of 42
- by tax taken on $75,000, 1 takes the most
What is the North Dakota income tax rate in 2026?
North Dakota taxes wages at 1.95% to 2.5% in 2026. On a $75,000 salary, North Dakota income tax is $182, an effective rate of 0.24%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
North Dakota income tax brackets for 2026
North Dakota has 2 brackets for single filers, from 1.95% to 2.5%. The first $49,575 of taxable income is taxed at 0%. The 2.5% top bracket starts at $250,400 of taxable income for a single filer. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $49,575 | 1.95% |
| $250,400 | 2.5% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $82,800 | 1.95% |
| $304,850 | 2.5% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $66,400 | 1.95% |
| $277,600 | 2.5% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much North Dakota income tax do you pay on $100,000?
On $100,000 of wages, North Dakota income tax is $669 in 2026, an effective rate of 0.67%. The table runs from $30,000 to $300,000. For your own pay, the North Dakota income tax calculator shows the tax on every paycheck. The North Dakota minimum wage 2026 page covers the low end of the pay scale.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How did North Dakota income tax change in 2026, and what changes in 2027?
North Dakota kept its rate at 1.95% to 2.5% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 1.95% | 2.5% | none | official |
| 2026 | progressive | 1.95% | 2.5% | none | official |
How does North Dakota income tax compare with other states?
On $75,000, North Dakota income tax ranks #42 of 42 states that tax wages, where #1 takes the most, which makes it the lowest. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is North Dakota income tax withheld from a paycheck?
Employers withhold North Dakota income tax from each paycheck, using the Federal Form W-4 (North Dakota has no state form) each employee fills in. On a $75,000 salary paid every two weeks, that is $13.00 a paycheck. North Dakota employers withhold about $156 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Annual percentage method for 2020 and later Forms W-4 (2026 booklet), by the filing status on the federal Form W-4: nothing on the first $57,625 of yearly wages for single filers, then 1.95%, and 2.5% above $258,450; rounded to the dollar. The calculator assumes the filing status you file with.
Questions people ask
How much North Dakota tax is withheld from a bonus?
Employers can withhold North Dakota tax on a bonus at a flat 1.5%. The return settles the actual tax on it.
Does North Dakota tax overtime and tips?
Not the deductible part. North Dakota follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. North Dakota starts from federal taxable income and conforms automatically, so the federal tips and overtime deductions reduce state taxable income.
Do 401(k) contributions lower North Dakota income tax?
Yes. Traditional 401(k) contributions lower North Dakota taxable wages, as they do for federal income tax.