North Dakota Income Tax Calculator 2026
See your North Dakota state tax, effective rate, and take-home pay in 60 seconds.
- This state uses a simplified estimate: a single rate schedule applied to gross income less the standard deduction and personal exemption. Local income taxes, mandatory state payroll contributions, retirement income exclusions, credits, and state-specific adjustments are not modeled.
Estimated federal and state take-home pay based on the information entered. Local taxes, state payroll programs, employer benefits, itemized deductions, tax credits, and special state adjustments may not be included. Tax year 2026. North Dakota figures last verified June 12, 2026 — see sources below.
Worked example: A single filer earning $85,000 in North Dakota
Start with $85,000 of wages. After $16,100 in modeled state deductions/exemptions, running it up North Dakota's brackets produces about $985 in state income tax — an effective state rate near 1.2%, 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 retirement income treatment varies by plan type, your age, and whether the distribution is qualifying. Many states exempt some or all 401(k), IRA and pension income for retirees, and this calculator does not model those exclusions. Check the North Dakota Office of State Tax Commissioner for the rules that apply to you before assuming distributions are taxable.
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 (about $16,100 single / $32,200 MFJ in this model — verify current amounts)
- 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. Treatment of other retirement income depends on the plan type, your age, and whether the distribution is qualifying — many states exempt some or all of it for retirees. This calculator does not model those exclusions, so verify with the North Dakota Office of State Tax Commissioner rather than assuming your distributions are fully taxable.
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.