North Dakota Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for North Dakota. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
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.
| Taxable Income | Rate |
|---|---|
| $0 - $49,575 | 0% |
| Over $49,575 through $250,400 | 1.95% |
| Over $250,400 | 2.5% |
Sales Tax
Qualifying food and food ingredients are exempt; candy, soft drinks and prepared or vending food have exceptions. Qualifying human prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
North Dakota's top income tax rate is 2.5% for tax year 2026. Its combined state and local sales tax averages 7.09% (July 1, 2026 population-weighted estimate).
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%.
Does North Dakota tax groceries?
Qualifying food and food ingredients are exempt from North Dakota’s 5% state sales tax. Candy, soft drinks and prepared or vending food have exceptions.
What role do North Dakota’s oil and gas taxes play?
Oil and gas gross-production and extraction taxes are among North Dakota’s revenue sources and are distributed under state law. The 2026 ordinary individual schedule has 0%, 1.95% and 2.5% bands. This overview does not quantify how resource revenue determines an individual’s income-tax rate.
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