North Dakota Income Tax Calculator
Estimate your 2025 combined federal and North Dakota income tax — North Dakota adds progressive state income tax on top of federal.
Income tax in North Dakota
North Dakota has one of the lowest income taxes of any state that levies one: a 0% bracket covers roughly the first $48,000 of taxable income for single filers in 2025, with just two rates above it — 1.95% and a top rate of 2.5%. The state starts from federal taxable income, so the federal standard deduction applies. Capital gains count as ordinary income, but 40% of net long-term gains are excluded from taxation.
Common questions
What is the North Dakota state income tax rate?
Does North Dakota tax capital gains?
How we calculate this
Federal brackets per our income-tax methodology, plus 2025 North Dakota state tax. Estimates only — not tax advice.
Estimates for general informational purposes only; not tax advice. North Dakota figures are simplified (credits, local taxes, and AGI adjustments vary) and should be verified with the state Department of Revenue.