North Dakota Income Tax Calculator 2026 โ€” 1.95% and 2.5% Brackets

Calculate your 2026 North Dakota state income tax with two low brackets (1.95% and 2.5%), federal-conforming standard deduction, and ND vs SD vs MN vs MT comparison.

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= $6,250 / month
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401(k), IRA, HSA, etc.
Quick fill:
$0
ND State Income Tax
$0
Federal Income Tax
0%
ND Effective Rate
$0
Standard Deduction
0%
ND Marginal Rate
$0
After All Taxes Income

North Dakota Tax Bracket Breakdown

Income Range Taxable in Bracket Rate Tax

Full Tax Computation Summary

How to Use This North Dakota Income Tax Calculator

Enter your annual gross income, select your filing status, and optionally enter any pre-tax deductions such as 401(k) contributions or HSA deposits. The calculator applies North Dakota's 2026 federal-conforming standard deduction and two-bracket rate structure, then shows your state and federal tax together.

The Formula

ND Adjusted Gross Income = Gross Income − Pre-tax Deductions
ND Standard Deduction = $16,100 (Single) / $32,200 (MFJ)
ND Taxable Income = AGI − Standard Deduction
ND Tax = min(taxable, $51,650) × 1.95% + max(0, taxable − $51,650) × 2.5%

Example: Single filer, $85,000 income

Alex, Single, $85,000 salary in North Dakota 2026:
Standard deduction: $16,100
ND taxable income: $85,000 − $16,100 = $68,900
Bracket 1: $51,650 × 1.95% = $1,007
Bracket 2: $17,250 × 2.5% = $431
ND tax: $1,007 + $431 = $1,438
ND effective rate: 1.69%

Why North Dakota Has Such Low Rates

North Dakota benefits from substantial oil and gas revenues, primarily from the Bakken formation, which fund state government without heavy reliance on income taxes. This positions ND among the lowest income-tax states in the country, second only to states with no income tax at all.

Extended

ND vs SD vs MN vs MT Tax Comparison

Side-by-side North Dakota, South Dakota, Minnesota, and Montana tax comparison at your income level

State income tax at your current income level. Single filer, standard deduction only, for direct comparison. ND vs SD (no income tax) vs MN (high rates) vs MT (low rates, no sales tax).

StateTax StructureState TaxEffective RateAfter-State Income

Note: South Dakota has no income tax but a 4.2% state sales tax. Minnesota's top rate of 9.85% applies above $183,340 for single filers. Montana has no sales tax.

North Dakota state income tax at common income levels for the selected filing status.

IncomeStd DeductionND TaxableND TaxEffective Rate

Frequently Asked Questions

What are the North Dakota income tax brackets for 2026?
North Dakota uses two brackets for 2026: 1.95% on taxable income from $0 to $51,650 for single filers, and 2.5% on all income above $51,650. North Dakota conforms to the federal standard deduction, so single filers deduct $16,100 and married filing jointly deduct $32,200.
Does North Dakota use the federal standard deduction?
Yes. North Dakota conforms to the federal standard deduction. For 2026, single filers may deduct $16,100 and married filing jointly filers may deduct $32,200. Taxpayers may also itemize deductions on their ND return if that produces a larger deduction than the standard amount.
Does North Dakota have a sales tax?
Yes. North Dakota has a 5% state sales tax. Local jurisdictions may add additional rates, bringing the combined average to about 6.96%. This is a notable difference from neighboring South Dakota, which also has no income tax but does have a 4.2% state sales tax.
How does North Dakota compare to South Dakota for taxes?
South Dakota has no income tax at all, giving it an edge for high earners. However, both states have sales tax, and property taxes are broadly similar. For a $100,000 earner, North Dakota income tax would be roughly $1,654 โ€” less than 1.7% effective rate โ€” making the income tax difference relatively small compared to factors like property location and local services.
Are there local income taxes in North Dakota?
No. North Dakota has no local or city income taxes. Only the state-level income tax applies, simplifying tax compliance for residents. This contrasts with neighboring Minnesota, where some cities may impose additional taxes, and with many eastern states that have significant local income taxes.

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