North Dakota Income Tax
North Dakota uses progressive income tax brackets. Each rate applies only to income within that range, similar to the federal system.
Why It Matters
Understanding North Dakota's income tax structure helps you accurately estimate take-home pay, compare compensation across states, and plan for your total tax burden.
Try the calculator
Open North Dakota Income Tax Calculator →How It Works
The calculator computes both your federal and North Dakota state income tax to show your combined tax burden. Enter your taxable income to see the breakdown.
Example
A single filer with $75,000 in taxable income in North Dakota pays approximately $517 in state income tax (0.69% effective rate across progressive brackets), plus $11,414 in federal tax. Total combined: $11,931 — a combined effective rate of 15.9%.
Resources
Frequently Asked Questions
How do North Dakota's tax brackets work?
North Dakota uses 3 progressive brackets similar to the federal system. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 2.50%.
Is North Dakota's income tax in addition to federal tax?
Yes. You pay both federal income tax and North Dakota state income tax. This calculator shows your combined total tax burden from both.
What is North Dakota's top income tax rate?
North Dakota's top marginal income tax rate is 2.50%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.
Key Terms
Next review: 2027-01-15 • Applies to tax year: 2025