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Tax year 2026

Minnesota vs North Dakota Income Tax — 2026

A single filer earning $100,000 pays $4,607 less per year in North Dakota than in Minnesota — $384 a month. Minnesota charges $5,277; North Dakota charges $669.

Why this pair has a page: bordering states.

Minnesota at $100K
$5,277
5.28%
North Dakota at $100K
$669
0.67%
Annual difference
$4,607
$384 a month
National ranks
47 vs 10
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Minnesota and North Dakota income tax compared at seven income levels, 2026
Gross incomeMinnesota taxNorth Dakota taxDifference
$50,000$1,877$0$1,877 less in ND
$75,000$3,577$182$3,395 less in ND
$100,000$5,277$669$4,607 less in ND
$150,000$8,942$1,644$7,298 less in ND
$250,000$17,423$3,594$13,829 less in ND
$500,000$42,048$9,754$32,294 less in ND
$1,000,000$91,298$22,254$69,044 less in ND
Annual state income tax, Minnesota versus North Dakota
MN at $50,000: $1,877MN at $50,000$1,877ND at $50,000: $0ND at $50,000$0MN at $75,000: $3,577MN at $75,000$3,577ND at $75,000: $182ND at $75,000$182MN at $100,000: $5,277MN at $100,000$5,277ND at $100,000: $669ND at $100,000$669MN at $150,000: $8,942MN at $150,000$8,942ND at $150,000: $1,644ND at $150,000$1,644MN at $250,000: $17,423MN at $250,000$17,423ND at $250,000: $3,594ND at $250,000$3,594MN at $500,000: $42,048MN at $500,000$42,048ND at $500,000: $9,754ND at $500,000$9,754MN at $1,000,000: $91,298MN at $1,000,000$91,298ND at $1,000,000: $22,254ND at $1,000,000$22,254

How the two systems differ

Minnesota and North Dakota income tax systems compared
MinnesotaNorth Dakota
Tax structureGraduatedGraduated
Top marginal rate9.85%2.5%
Number of brackets43
Standard deduction (single)$15,300$16,100
Personal exemptionNoneNone
Local income taxesNoNo
Capital gainsordinarypreferential
Population (2024)5,793,151796,568

By filing status

Minnesota and North Dakota tax on $100,000 by filing status, 2026
Filing statusMinnesotaNorth DakotaDifference
Single$5,277$669$4,607 less in ND
Married filing jointly$4,013$0$4,013 less in ND
Married filing separately$5,407$829$4,578 less in ND
Head of household$4,641$184$4,457 less in ND

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, North Dakota costs $4,607 less per year than Minnesota — $384 a month.

Minnesota compared with North Dakota at $100,000
MinnesotaNorth DakotaDifference
State income tax$5,277$669$4,607
Per month$440$56$384
Effective rate5.28%0.67%4.61 pts
Marginal rate6.8%1.95%4.85 pts
Standard deduction$15,300$16,100$800
Taxable income$84,700$83,900$800
Tax structureGraduatedGraduated
Local income taxesNoNo

Full detail: Minnesota · North Dakota · methodology

What this comparison leaves out

Sources for both states

  1. 1.Minnesota Department of RevenueState revenue department
    Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026
    https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.North Dakota Office of State Tax CommissionerState revenue department
    2026 Form ND-1ES, Estimated Income Tax - Individuals (SFN 28709, 12-2025), including the 2026 tax rate schedules
    https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.