North Dakota income tax brackets
North Dakota has 3 brackets for single filers, from 0% on the first $49,575 of taxable income to 2.5% on income over $250,400; joint filers reach the top rate at $304,850. The North Dakota standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household — the same amounts as the federal deduction.
This is North Dakota's 2026 schedule. It was checked on 2026-09-30 against North Dakota 2026 Form ND-1ES tax rate schedules (starting point: federal taxable income).
| Rate | Single | Married filing jointly | Tax at the top of the single band |
|---|---|---|---|
| 0% | up to $49,575 | up to $82,800 | $0 |
| 1.95% | $49,575 – $250,400 | $82,800 – $304,850 | $3,916 |
| 2.5% | over $250,400 | over $304,850 | — |
North Dakota and federal income tax by income
At the calculator's default $85,000, North Dakota takes $377 of a $10,247 total income tax bill, or 4%. Filing status matters too: a married couple filing jointly on $170,000 owes North Dakota $1,073, which is $319 more than two single filers earning $85,000 each.
| Gross income | North Dakota tax | North Dakota rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $0 | 0.00% | $1,420 | 4.73% |
| $50,000 | $0 | 0.00% | $3,820 | 7.64% |
| $65,000 | $0 | 0.00% | $5,620 | 8.65% |
| $85,000 (default) | $377 | 0.44% | $9,870 | 12.06% |
| $100,000 | $669 | 0.67% | $13,170 | 13.84% |
| $125,000 | $1,157 | 0.93% | $18,734 | 15.91% |
| $200,000 | $2,619 | 1.31% | $36,734 | 19.68% |
| $300,000 | $4,754 | 1.58% | $68,134 | 24.30% |
| $400,000 | $7,254 | 1.81% | $103,134 | 27.60% |
Marginal tax rate in North Dakota
The next dollar a single filer earns above $85,000 is taxed at 23.95%: 22% federal and 1.95% by North Dakota. North Dakota's share climbs to 2.5% once taxable income passes $250,400 ($304,850 for joint filers).