The formulas
- Tax from the 2026 North Dakota schedule: 0%, 1.95%, 2.5%
- North Dakota income tax = tax from the rate schedule
How it works
Tax year: 2026.
North Dakota taxes income at 1.95% to 2.5%. Enter North Dakota taxable income: the state starts from federal taxable income, so the federal standard deduction is already in it. The tool computes state income tax only; credits other than those named are not applied.
North Dakota taxes nothing on the first $49,575 of taxable income for a single filer ($82,800 joint, $66,400 head of household, $41,400 separate), 1.95 percent up to $250,400 ($304,850 joint) and 2.5 percent above. North Dakota taxable income starts from federal taxable income, so enter North Dakota taxable income.
Local taxes: North Dakota cities and counties do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the North Dakota income tax rate for 2026?
North Dakota taxes income at 1.95% to 2.5% for 2026. Tax from the 2026 North Dakota schedule: 0%, 1.95%, 2.5%.
Does North Dakota have a standard deduction?
North Dakota starts from federal taxable income, so the federal standard deduction is already applied.
Are there local income taxes in North Dakota?
North Dakota cities and counties do not levy a local income tax.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.