North Dakota Income Tax Calculator (2026)
North Dakota taxes wage income in 2 brackets that rise to 2.5% at the top, after a standard deduction of $16,100 for single filers, on top of federal income tax and FICA.
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At a glance
Everything below is for tax year 2026 and a single filer unless stated otherwise. Rates, brackets and deductions come from the Tax Foundation tables in force on January 1, 2026; federal amounts come from IRS Revenue Procedure 2025-32.
| Rule | North Dakota, 2026 |
|---|---|
| Structure | Graduated brackets |
| Top rate | 2.5% |
| Standard deduction, single | $16,100 |
| Standard deduction, married | $32,200 |
| Per dependent | None |
| Brackets (single) | 2 |
| Taxable income starts from | Federal taxable income (after the federal standard deduction) |
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Paycheck examples
Four salaries, all computed by this site's own engine: single filer, paid every two weeks, no 401(k) deferral, no health premiums and no local tax. “Take-home” is what lands in the account each payday after every withholding below.
| Salary | Federal | State | FICA | Take-home / paycheck | Effective rate |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $0 | $3,825 | $1,629.04 | 15.3% |
| $75,000 | $7,670 | $203 | $5,738 | $2,361.12 | 18.1% |
| $100,000 | $13,170 | $691 | $7,650 | $3,018.82 | 21.5% |
| $150,000 | $24,734 | $1,666 | $11,475 | $4,312.51 | 25.2% |
Brackets and deductions
North Dakota applies these rates to state-taxable income for single filers. Married couples filing jointly use the same rates against the joint thresholds in the source tables. The North Dakota standard deduction of $16,100 (single) or $32,200 (married) comes off first.
| Rate | From | To |
|---|---|---|
| 1.95% | $48,475 | $244,825 |
| 2.5% | $244,825 | and above |
What we do not model
For North Dakota: Taxable income starts from federal taxable income (after the federal standard deduction). The figures above exclude local and municipal income taxes, tax credits, itemized deductions, phase-outs, alternative minimum tax, state disability insurance, and the Form W-4 details that change real withholding. They are an estimate, not tax advice — see the full disclaimer for what the model does and does not cover.
Common questions
- What are North Dakota income tax brackets for 2026?
- North Dakota has 2 brackets for single filers, starting at 1.95% and reaching 2.5% at the top. The full table is listed above, with the standard deduction subtracted before those rates apply.
- What is the top North Dakota income tax rate?
- The top North Dakota rate is 2.5%, and it only applies to income above the highest bracket threshold shown above — not to your whole salary. The rate on your first dollars is 1.95%.
- What is the North Dakota standard deduction for 2026?
- $16,100 for single filers and $32,200 for married couples filing jointly; there is no separate dependent exemption. Taxable income is what remains after that deduction, and it is what the brackets are applied to.
- What is the take-home pay on $100,000 in North Dakota?
- For a single filer paid biweekly with no 401(k) deferral and no health premiums, a $100,000 salary in North Dakota leaves $3,018.82 per paycheck — $78,489.21 a year, an effective rate of 21.5% after $13,170 of federal income tax, $691 of North Dakota tax and $7,650 of FICA.
- Do remote workers pay North Dakota income tax?
- A North Dakota resident is generally taxed by North Dakota on wages earned anywhere, including wages for a remote job whose employer sits in another state. Days worked physically outside North Dakota can matter in some cases, and a non-resident working in North Dakota is generally taxed on income earned here. Nothing here is tax advice — the details depend on your situation.
- Does North Dakota have local income taxes?
- Taxable income starts from federal taxable income (after the federal standard deduction). This calculator does not model that layer — treat the number above as state plus federal only.
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