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North Dakota Income Tax Calculator

Estimate your 2026 combined federal and North Dakota income tax — North Dakota adds progressive state income tax on top of federal.

InputsTY-2026
$
$
$
Federal + state tax13.9% effective
$13,868/yr
10% on $12,400$1,240
12% on $38,000$4,560
22% on $33,500$7,370
federal tax subtotal$13,170
ND state tax$698
taxable income
$83,900
marginal rate
22.0%
after tax
$86,132

A single filer earning North Dakota's median household income of $88,080 owes about $465 in North Dakota state income tax — an effective state rate of 0.53%. That is state tax only, on top of federal income tax and FICA.

Based on 2025 North Dakota rules and 2026 federal rules, with the standard deduction and no other adjustments. Median income is the 2024 Census figure.

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.

North Dakota income tax structure (2025)

North Dakota uses 3 progressive brackets on income above a $15,750 standard deduction (single). Single-filer brackets:

$0 – $48,4750%
$48,476 – $244,8251.95%
over $244,8262.50%

Married-filing-jointly thresholds differ (roughly double in most states). Each slice of income is taxed at its own rate — landing in a bracket does not tax your whole income at that rate.

Common questions

What are North Dakota's income tax brackets?
North Dakota's 2025 schedule leaves the first $48,475 of taxable income untaxed, then applies two rates from 1.95% up to 2.5% above $244,825 (single filer). Joint filers get their own, wider thresholds.
What is the top income tax rate in North Dakota?
2.5%, and it begins at $244,825 of taxable income for a single filer — about $260,575 of gross pay, once the $15,750 North Dakota subtracts first is added back. Only income above that point is taxed at that rate; everything below it is taxed in the lower bands.
What is the tax bill on $88,080 in North Dakota?
A single filer on North Dakota's $88,080 median household income (2024 Census figure) owes roughly $465 to North Dakota — an effective state rate of 0.5% against a 1.95% marginal bracket — plus about $10,548 of federal income tax.
Does North Dakota have a standard deduction?
Yes — $15,750 for a single filer and $31,500 on a joint return, subtracted before North Dakota's 1.95%-to-2.5% schedule is applied. A single filer earning less than $15,750 therefore owes no North Dakota income tax at all, and at the state's $88,080 median income it saves about $307 of tax.

How we calculate this

Federal brackets per our income-tax methodology, plus North Dakota's 2025 state tax (2026 state tables pending). Estimates only — not tax advice.

Tax Foundation: 2025 state income tax rates →North Dakota Office of State Tax Commissioner →

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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. North Dakota's two-rate 1.95%–2.5% schedule is applied with the $15,750 standard deduction for a single filer — not itemized deductions or any North Dakota tax credit. It also excludes any local, county, or school-district tax your municipality may add.