North Dakota Income Tax Rate History
North Dakota's top marginal income tax rate fell from 2.90% in 2021 to 2.50% in 2026, a cut of 0.40%. The rate moved 1 time in 6 years.
6 sourced years, 2 of them from North Dakota's own revenue department and the rest from Tax Foundation's dated annual editions. Nothing is interpolated. How the two differ.
North Dakota against the national median
One marker per sourced year. Lines join the points to show direction; no value between markers is implied.
Year by year
| Year | Top rate | Structure | Change | Basis | Source |
|---|---|---|---|---|---|
| 2021 | 2.90% | graduated | — | As of 1 January | Tax Foundationprov. |
| 2022 | 2.90% | graduated | — | As of 1 January | Tax Foundationprov. |
| 2023 | 2.90% | graduated | — | As of 1 January | Tax Foundationprov. |
| 2024 | 2.50% | graduated | −0.40% | As of 1 January | Tax Foundationprov. |
| 2025 | 2.50% | graduated | — | Enacted for the year | North Dakota Office of State Tax Commissioner |
| 2026 | 2.50% | graduated | — | Enacted for the year | North Dakota Office of State Tax Commissioner |
Every change
- 2024: cut of 0.40% — 2.90% to 2.50%.
What this page does not tell you
This is the top marginal rate, not anyone's bill. Only the rate is carried back; North Dakota's brackets, standard deduction and exemptions for years before 2025 are not in this dataset. A cut in the top rate can sit alongside a higher bill for most filers.
Only the top marginal rate is carried back. Brackets, deductions and exemptions for years before 2025 are not in this dataset.
Years before 2025 are Tax Foundation's 1 January snapshot; 2025 and 2026 are the rate enacted for the whole year, from the state's own source. Where the two disagree the record carries both figures.
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