North Dakota Income Tax Calculator 2026
See your North Dakota state tax, effective rate, and take-home pay in 60 seconds.
Estimate only. Uses 2026 federal figures, North Dakotastate figures (see sources below), and a standard-deduction federal calculation. Filing status “Head of household” uses the single column for North Dakota. Your actual tax depends on credits, additional income, and adjustments.
Worked example: A single filer earning $85,000 in North Dakota
Start with $85,000 of wages. running it up North Dakota's brackets produces about $1,314 in state income tax — an effective state rate near 1.5%, with a 2.04% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How North Dakota taxes income
North Dakota uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 1.1% to 2.9%.
North Dakota generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the North Dakota Office of State Tax Commissioner.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 1.10% | $44,725 | $89,450 |
| 2.04% | $225,975 | $451,950 |
| 2.27% | $275,925 | $551,850 |
| 2.64% | $279,025 | $558,050 |
| 2.90% | and above | and above |
Retirement income & Social Security
North Dakota generally taxes retirement income such as 401(k), IRA, and pension distributions, though it may offer exclusions, deductions, or credits for certain pension or retirement income and for older taxpayers. Confirm the current exclusions with the North Dakota Office of State Tax Commissioner.
Local taxes & reciprocity
North Dakota has no local or city income tax — only the state income tax applies to wages.
Reciprocity: North Dakota has reciprocity agreements with Minnesota. If you live in North Dakota and work in one of those states, you pay North Dakota tax on those wages and file only in North Dakota.
Notable deductions, credits & other taxes
Deductions & credits
- North Dakota standard deduction and personal exemptions (verify current amounts with the North Dakota Office of State Tax Commissioner)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: North Dakota has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at North Dakota's graduated rates.
Property tax: Property taxes in North Dakota are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the North Dakota Office of State Tax Commissioner for local rates.
North Dakota vs. neighboring states
Compared with its neighbors — Minnesota, Montana, South Dakota — North Dakota's graduated rates up to 2.9% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes. Note that South Dakota has no income tax at all, which can matter for people living or working near the border.
North Dakota state tax FAQs
What is the North Dakota state income tax rate for 2026?
North Dakota uses graduated brackets ranging from 1.1% to 2.9%, with higher rates applying only to income above each threshold.
Does North Dakota tax retirement income or Social Security?
Social Security benefits are exempt from North Dakota income tax. For other retirement income, North Dakota generally taxes 401(k), IRA, and pension distributions, though exclusions may apply. Verify with the North Dakota Office of State Tax Commissioner.
How are capital gains taxed in North Dakota?
North Dakota has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at North Dakota's graduated rates.
Is there a local or city income tax in North Dakota?
North Dakota has no local or city income tax — only the state income tax applies to wages.
Does North Dakota have tax reciprocity with neighboring states?
North Dakota has reciprocity agreements with Minnesota. If you live in North Dakota and work in one of those states, you pay North Dakota tax on those wages and file only in North Dakota. For non-reciprocal states, you generally file a non-resident return there and claim a credit at home.
Sources & verification
Last verified June 12, 2026.