North Dakota Income Tax Brackets 2026
What are the North Dakota income tax brackets for 2026?
North Dakota uses 3 graduated brackets for 2026, from 0% on the first dollars of taxable income up to a top rate of 2.5%. After the state's standard deduction of $16,100 single ($32,200 joint), a single filer on $75,000 pays $203 of North Dakota income tax.
North Dakota taxes income through 3 graduated brackets in 2026, topping out at 2.5%. The first bracket covers taxable income up to $48,475, and the top rate does not bite until taxable income passes $244,825, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
North Dakota brackets for single filers, 2026
Rates apply to North Dakota taxable income: gross pay minus the standard deduction and any personal exemption. In North Dakota the schedule fills from the bottom up: the first $48,475 of taxable income pays 0%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $48,475 | 0% |
| $48,476 to $244,825 | 1.95% |
| $244,826 and up | 2.5% |
North Dakota brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $80,975 | 0% |
| $80,976 to $298,075 | 1.95% |
| $298,076 and up | 2.5% |
Standard deduction and exemption in North Dakota
The 2026 standard deduction is $16,100 for single filers and $32,200 for married filing jointly. In North Dakota, that means the first $16,100 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in North Dakota first removes the standard deduction, leaving $58,900 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $48,475 | $48,475 | 0% | $0 |
| $48,476 to $244,825 | $10,425 | 1.95% | $203 |
Total North Dakota income tax: $203, an effective rate of 0.27% of gross pay. The marginal rate, the rate on the next dollar North Dakota taxes, is 1.95%; a raise that crosses into that bracket pays 1.95% only on the dollars above the line, never on the whole salary.
North Dakota income tax on common salaries (single filer)
| Gross salary | North Dakota income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $0 | 0.00% | 0% |
| $50,000 | $0 | 0.00% | 0% |
| $75,000 | $203 | 0.27% | 1.95% |
| $100,000 | $691 | 0.69% | 1.95% |
| $150,000 | $1,666 | 1.11% | 1.95% |
How North Dakota compares with other states
How North Dakota compares: its top rate of 2.5% ranks 42nd highest among the 42 taxing jurisdictions for 2026, and the $203 owed on a $75,000 salary ranks 42nd highest, between Ohio ($1,280).
The shape of the schedule matters as much as the rates. North Dakota's top rate only starts at taxable income above $244,825, so a $75,000 salary never sniffs it: the highest rate actually touched is 1.95%, and the top slice of the example above contributes $203, about 100% of the total bill. The other 0% is spread across the lower 2 brackets.
Joint filers in North Dakota get wider thresholds, but not double: the top joint bracket starts at $298,075 against $244,825 for singles, a ratio of 1.22 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the North Dakota income tax calculator for any salary, or the North Dakota take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the North Dakota result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in North Dakota for 2026?
The top marginal rate in North Dakota is 2.5%, and it applies only to taxable income above $244,825 for single filers. Every dollar below that line pays less, starting at 0% on the first slice.
How many tax brackets does North Dakota have?
North Dakota has 3 brackets for 2026, running from 0% on the first slice of taxable income to 2.5% at the top. Joint filers use a wider schedule, with a standard deduction of $32,200 instead of $16,100.
What is the standard deduction in North Dakota for 2026?
The standard deduction is $16,100 for single filers and $32,200 for married filing jointly.
How much North Dakota income tax is owed on $75,000?
A single filer earning $75,000 pays $203 of North Dakota income tax for 2026 in this model, an effective rate of 0.27%, even though the top bracket reached is 1.95%.