North Dakota Income Tax Rates & Brackets — 2026

Every filing status, as published by North Dakota Office of State Tax Commissioner. Rates apply to North Dakota taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 2.5% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in North Dakota subtracts $16,100 of deductions and exemptions, then pays each bracket in turn on $83,900 of taxable income — $669 in all, or 0.67% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

• North Dakota vs Minnesota →

North Dakota's income tax changed between 2025 and 2026. A single filer on $100,000 owes $28 less than in 2025.

The 2025 rules are kept in full on the North Dakota 2025 tax year page, for amended returns and late filings.

• ≈IndexingEffective 2026-01-01 · H.B. 1158 (2023)

  Bracket thresholds for the 0%, 1.95% and 2.50% rates were adjusted upward for tax year 2026; the rates themselves were unchanged.

  North Dakota Office of State Tax Commissioner

We do not publish North Dakota's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How North Dakota taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Not modelled: Gain already reflected in certain other ND-1 lines is removed from the worksheet before the 40% is applied, which this dataset does not model.

Source: North Dakota Office of State Tax Commissioner — 2025 North Dakota Individual Income Tax Booklet — Worksheet for Net Long-Term Capital Gain Exclusion (Form ND-1, Line 6) (retrieved 2026-09-19). Compare every state.

No North Dakota city, county or school district levies an individual income tax.

• ·North Dakota has only three rates: 0%, 1.95% and 2.50%. The 0% bracket, created by H.B. 1158 (2023), eliminates state income tax for most low- and middle-income filers.
• ·For tax year 2026 a single filer pays no North Dakota income tax on the first $49,575 of North Dakota taxable income; married couples filing jointly pay none on the first $82,800.
• ·North Dakota taxable income starts from federal taxable income, so the federal standard deduction or federal itemized deductions are already applied; the state has no deduction or exemption of its own.
• ·Forty percent of net long-term capital gain reportable to North Dakota may be subtracted.
• ·Bracket thresholds are adjusted annually; there is no local individual income tax in North Dakota.

North Dakota allows a subtraction of 40 percent of net long-term capital gain reportable to North Dakota (Form ND-1, line 6). The remaining 60 percent is taxed under the ordinary rate schedule. A 40% exclusion applies to qualifying long-term gains.