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North Dakota taxes at a glance (2026)

North Dakota has a graduated income tax with a standard deduction of $16,100 (single) / $32,200 (married). 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.