Every North Dakota income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 0% | $0 | $48,475 | $0 |
| 1.95% | $48,475 | $244,825 | $3,829 |
| 2.5% | $244,825 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your North Dakota taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | North Dakota tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $30 | 0.1% | 1.95% |
| $75,000 | $517 | 0.7% | 1.95% |
| $100,000 | $1,005 | 1.0% | 1.95% |
| $150,000 | $1,980 | 1.3% | 1.95% |
No material change for 2026: North Dakota's rates, its federal-taxable-income starting point and its full Social Security exemption are unchanged from 2025 — Tax Foundation, State Individual Income Tax Rates and Brackets, 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about North Dakota.
North Dakota does not start from wages or from federal adjusted gross income — it starts from federal taxable income. The federal standard deduction (or itemized deductions) is therefore already subtracted before North Dakota applies its rates, which is why North Dakota has no separate state standard deduction to claim.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; North Dakota Office of State Tax Commissioner, Form ND-1 guidance
On that federal-taxable-income base, a single filer pays 0% on the first $48,475, 1.95% from $48,475 to $244,825, and 2.50% above $244,825. The 0% first bracket plus a 2.50% ceiling gives North Dakota the lowest graduated rates in the United States among states with an income tax.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
Since the 2021 tax year, North Dakota exempts Social Security benefits in full, for all taxpayers and with no income limitation. Benefits that were taxable federally are subtracted in arriving at North Dakota tax, so no part of a Social Security check is taxed by the state.
Source: North Dakota Office of State Tax Commissioner; N.D.C.C. 57-38-30.3
North Dakota also fully deducts military retirement pay. Other retirement income — private pensions and 401(k) or IRA withdrawals — remains taxable in principle, but because North Dakota starts from federal taxable income and taxes the first $48,475 at 0%, many retirees with modest other income owe no North Dakota tax in practice.
Source: North Dakota Office of State Tax Commissioner; N.D.C.C. 57-38-30.3
North Dakota applies 0% on the first $48,475 of taxable income, 1.95% from $48,475 to $244,825, and 2.50% above $244,825. The 2.50% top rate is the lowest top rate of any state that levies an income tax.
No. Since the 2021 tax year, Social Security benefits are fully exempt in North Dakota for all filers, with no income limit on the exemption.
On $75,000 as a single filer, your North Dakota state income tax is $203, federal income tax is $7,670 and FICA is $5,738, for total tax of $13,611 and take-home pay of $61,389. Many filers owe little or no North Dakota tax because the first $48,475 of taxable income is taxed at 0%.
North Dakota starts its calculation from federal taxable income — the figure after the federal standard deduction (or itemized deductions) and other federal adjustments. That is why North Dakota needs no standard deduction of its own: the federal one is already built into its starting point.
No. No North Dakota city or county levies an income tax. Your income tax is the federal tax plus the low North Dakota state tax, nothing local on top.
Mostly yes for pensions and retirement accounts: pensions, 401(k) and IRA withdrawals are generally taxable at North Dakota's low rates, though many retirees fall inside the 0% bracket. Social Security and military retirement pay are the exceptions — both are fully exempt.
North Dakota income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $16,100 standard deduction, worked examples and a find-your-bracket tool.
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Every North Dakota income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in North Dakota (single filer, 2026), the slice-by-slice tax is $1,004.74 — the top slice is taxed at 2.5%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $16,100 standard deduction comes off first, which is what the companion income calculator works through.
North Dakota taxes income in 3 bands from 0% to 2.5%. The standard deduction is $16,100.00 for a single filer (the federal amount — this state conforms to it). The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
North Dakota applies 0% on the first $48,475 of taxable income, 1.95% from $48,475 to $244,825, and 2.50% above $244,825. The 2.50% top rate is the lowest top rate of any state that levies an income tax.
No. Since the 2021 tax year, Social Security benefits are fully exempt in North Dakota for all filers, with no income limit on the exemption.
On $75,000 as a single filer, your North Dakota state income tax is $203, federal income tax is $7,670 and FICA is $5,738, for total tax of $13,611 and take-home pay of $61,389. Many filers owe little or no North Dakota tax because the first $48,475 of taxable income is taxed at 0%.
North Dakota starts its calculation from federal taxable income — the figure after the federal standard deduction (or itemized deductions) and other federal adjustments. That is why North Dakota needs no standard deduction of its own: the federal one is already built into its starting point.
No. No North Dakota city or county levies an income tax. Your income tax is the federal tax plus the low North Dakota state tax, nothing local on top.
Mostly yes for pensions and retirement accounts: pensions, 401(k) and IRA withdrawals are generally taxable at North Dakota's low rates, though many retirees fall inside the 0% bracket. Social Security and military retirement pay are the exceptions — both are fully exempt.
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