North Dakota income tax at common incomes
Wages only, standard deduction, 2026. Federal + North Dakota tax; Social Security and Medicare not included.
| Wages | State (single) | Total (single) | Total (married) |
|---|---|---|---|
| $40,000 | $0 | $2,620 (6.6%) | $780 |
| $60,000 | $0 | $5,020 (8.4%) | $2,840 |
| $75,000 | $203 | $7,873 (10.5%) | $4,640 |
| $100,000 | $691 | $13,861 (13.9%) | $7,640 |
| $150,000 | $1,666 | $26,400 (17.6%) | $16,058 |
| $250,000 | $3,616 | $55,370 (22.1%) | $40,136 |
North Dakota brackets
0% over $0 · 1.95% over $48,475 · 2.5% over $244,825 (single, 2025 thresholds).
How North Dakota taxes changed
For 2026, North Dakota raised the single standard deduction from $15,750 to $16,100. State tax on $85,000 of 1099 profit falls from $288 to $281 (−$7).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 2.5% | 2.5% |
| Standard deduction (single) | $15,750 | $16,100 |
| State tax on $85,000 of 1099 profit | $288 | $281 |
| Take-home on a $75,000 salary | $61,103 | $61,389 |
Each year uses that year's federal and North Dakota rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: North Dakota revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. Methodology.
North Dakota income tax FAQ
What is the North Dakota income tax rate for 2026?
North Dakota has a graduated income tax with 2 rates from 1.95% to 2.5%; the top rate starts at $244,825 of taxable income for single filers. The top rate is 2.5%.
How much North Dakota income tax do I pay on $75,000?
About $203 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.
Does North Dakota have local income taxes?
No. North Dakota localities do not levy a separate income tax.