North Dakota State Income Tax Calculator
Calculate your 2026 North Dakota state income tax. See your bracket breakdown, effective rate, and how North Dakota compares to neighboring states.
Your Tax Inputs
The annual amount is gross income minus entered pre-tax deductions and modeled federal and state income tax. Monthly and weekly amounts divide it by 12 and 52. These allocations exclude Social Security and Medicare (FICA), local taxes, other payroll taxes, and unmodeled paycheck deductions. They do not estimate paycheck take-home or actual withholding.
Effective State Income Tax Rate vs Neighboring States
About North Dakota state taxes (Tax year 2026)
North Dakota has 0%, 1.95% and 2.50% tax brackets in 2026. The basic standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household.
Groceries are exempt from sales tax. Prescription drugs are exempt.
North Dakota's top income tax rate is 2.5% for tax year 2026. Its combined state and local sales tax averages 7.09%.
Filing in North Dakota: returns for tax year 2026 are administered by the North Dakota Office of State Tax Commissioner and are generally filed in 2027 by the federal April deadline unless North Dakota declares a state-specific extension. Tax type on this return: Progressive. Top marginal rate: 2.5%. State sales-tax rate: 5%. For the most current contact info, see the Federation of Tax Administrators directory.
North Dakota — What is North Dakota's income tax rate? In 2026, North Dakota taxes no income within the first $49,575 of taxable income for single filers, $82,800 for joint filers or $66,400 for heads of household. Higher amounts are taxed at 1.95% or 2.50%.
North Dakota — Does North Dakota tax groceries? No, groceries (unprepared food) are exempt from North Dakota's 5% state sales tax.
North Dakota — Why are North Dakota's taxes so low? North Dakota benefits from significant oil and gas revenue, which helps fund state services and keeps individual tax rates very low.
More by state
More North Dakota tools
Keep the same state in view while you compare tax, benefits, and wage rules across Calculover.
How this page is reviewed
See methodology, assumptions & sources
| Risk tier | High YMYL |
|---|---|
| Author | Calculover Editorial Team Tax education |
| Editorial owner | Calculover Tax & Payroll Desk State-tax methodology owner |
| Reviewer | Calculover Editorial Review Government-source and limitation review |
| Last reviewed | 2026-11-06 |
| Last verified | 2026-11-06 |
| Data effective date | 2026-01-01 |
| Jurisdiction | North Dakota |
Methodology
These pages estimate annual state income tax for the selected 2026 jurisdiction and filing status. The route's coverage panel identifies the supported income basis, deductions, credits and exclusions.
Assumptions
- Enter the income basis and eligible pre-tax deductions requested by the calculator; gross wages, federal AGI and state AGI are not interchangeable.
- Some methods require confirmed state facts or explicit projection assumptions. An unavailable component is not zero tax.
Limitations
- The estimate excludes unmodeled income, adjustments, local taxes and special filing situations. Utah's indexed-credit assumptions remain provisional while final 2026 instructions are pending.
- Annual liability differs from withholding and paycheck take-home. Confirm the current official forms and source versions for a complete return.
Sources
- State Tax Rates, Federation of Tax Administrators
- State Individual Income Tax Rates and Brackets, Tax Foundation
- State Government Resources, Internal Revenue Service
Professional guidance: This page is for state-tax education only and is not tax, legal, financial, or investment advice. State tax decisions and multi-state filing should be reviewed with a CPA or enrolled agent licensed in the relevant states.