North Dakota Income Tax 2026
North Dakota has a graduated income tax for 2026. The standard deduction is $16,100 (single) / $32,200 (married filing jointly). ND taxes wages via a 3-rate graduated schedule from the 2023 reform (HB 1158): 0%, 1.95%, 2.50%. The 2026 withholding booklet confirms rates stay 0%/1.95%/2.50% for 2026. ND taxable income EQUALS federal taxable income, so ND has NO separate standard deduction or personal exemption; it effectively relies on the FEDERAL standard deduction, which for 2026 the IRS set at $16,100 single / $32,200 MFJ (Rev. Proc. 2025-32, OBBBA) - corrected from the 2025 amounts ($15,750 / $31,500). Bracket breakpoints shown are the official tax-year-2025 figures (latest posted by the Tax Commissioner); ND indexes brackets for inflation, so 2026 thresholds will shift slightly upward once officially published. The 0% first bracket means lower earners owe no ND income tax. Social Security benefits are FULLY exempt (deductible to the extent included in federal AGI). No local/city income taxes in North Dakota. The 2.50% top rate is among the lowest of states that tax income.
North Dakota tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0 - $48,475 | 0.00% |
| $48,475 - $244,825 | 1.95% |
| $244,825+ | 2.50% |
Tax on common incomes in North Dakota (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $0 | $18,080 |
| $25,000 | $0 | $22,198 |
| $30,000 | $0 | $26,285 |
| $35,000 | $0 | $30,303 |
| $40,000 | $0 | $34,320 |
| $45,000 | $0 | $38,338 |
| $50,000 | $0 | $42,355 |
| $55,000 | $0 | $46,373 |
| $60,000 | $0 | $50,390 |
| $65,000 | $8 | $54,399 |
Estimate your exact 2026 federal + North Dakota income tax by income and filing status.
Open the North Dakota Income Tax Calculator →Frequently asked questions
Does North Dakota have a state income tax in 2026?
Yes. North Dakota levies a graduated state income tax for 2026, on top of federal income tax, Social Security and Medicare.
How much state income tax do you pay on $75,000 in North Dakota?
A single filer earning $75,000 in North Dakota owes about $203 in state income tax for 2026, leaving roughly $61,389 take-home after federal tax and FICA.
What is the North Dakota standard deduction for 2026?
$16,100 for single filers and $32,200 for married filing jointly.
2026 figures. Source: North Dakota Department of Revenue + Tax Foundation. Not tax advice.