North Dakota Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the North Dakota page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Bracket thresholds | Single | first change at $48,475 | now $49,575 |
| Standard deduction | Single | $15,750 | $16,100 |
| Bracket thresholds | Married filing jointly | first change at $80,975 | now $82,800 |
| Standard deduction | Married filing jointly | $31,500 | $32,200 |
| Bracket thresholds | Married filing separately | first change at $40,475 | now $41,400 |
| Standard deduction | Married filing separately | $15,750 | $16,100 |
| Bracket thresholds | Head of household | first change at $64,950 | now $66,400 |
| Standard deduction | Head of household | $23,625 | $24,150 |
Effective 2025-01-01: Bracket thresholds for the 0%, 1.95% and 2.50% rates were adjusted upward for tax year 2025; the rates themselves were unchanged. (H.B. 1158 (2023))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as North Dakota published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $15,750| Taxable income | Marginal rate |
|---|---|
| $0 – $48,474 | 0% |
| $48,475 – $244,824 | 1.95% |
| $244,825 and above | 2.5% |
Married filing jointly
Standard deduction $31,500| Taxable income | Marginal rate |
|---|---|
| $0 – $80,974 | 0% |
| $80,975 – $298,074 | 1.95% |
| $298,075 and above | 2.5% |
Married filing separately
Standard deduction $15,750| Taxable income | Marginal rate |
|---|---|
| $0 – $40,474 | 0% |
| $40,475 – $149,024 | 1.95% |
| $149,025 and above | 2.5% |
Head of household
Standard deduction $23,625| Taxable income | Marginal rate |
|---|---|
| $0 – $64,949 | 0% |
| $64,950 – $271,449 | 1.95% |
| $271,450 and above | 2.5% |
What 2025 cost at each income
North Dakota tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $0 | $0 | — |
| $75,000 | $210 | $182 | −$28 |
| $100,000 | $698 | $669 | −$28 |
| $150,000 | $1,673 | $1,644 | −$28 |
| $250,000 | $3,623 | $3,594 | −$28 |
| $500,000 | $9,814 | $9,754 | −$61 |
| $1,000,000 | $22,314 | $22,254 | −$61 |
North Dakota against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Minnesota | $5,311 |
| South Dakota | $0 |
| Montana | $4,718 |
Other tax years
- 2026 (current)
- 2025
Sources for North Dakota, 2025
Sources
- 1.North Dakota Office of State Tax CommissionerState revenue department2025 North Dakota Individual Income Tax Instructions (Form ND-1 / ND-EZ)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.North Dakota Office of State Tax CommissionerState revenue departmentIndividual Income TaxRetrieved
- 4.Internal Revenue ServiceIRSRev. Proc. 2025-32 (inflation adjustments for tax years 2025 and 2026)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The standardDeduction field carries the federal standard deduction because North Dakota has none of its own; a taxpayer who itemizes federally will have a different North Dakota base.
- The 40% long-term capital gain exclusion is described but not applied to the headline figure.
- North Dakota addition and subtraction modifications to federal taxable income are not modelled.