What are the North Dakota income tax rates for 2026?

Three bands. For a single filer, 0% on the first $49,575 of North Dakota taxable income, 1.95% to $250,400, and 2.50% above that. Filing jointly the thresholds are $82,800 and $304,850. These are the schedules printed on the 2026 Form ND-1ES.

At what income do I start paying North Dakota income tax?

$65,675 of gross wages for a single filer, and $115,000 for a couple filing jointly. That is the zero-rated band plus the federal standard deduction, which North Dakota applies before its own schedule. Below those figures you owe the state nothing at all.

What can I deduct in North Dakota?

North Dakota starts from federal taxable income, so the federal standard deduction — $16,100 for a single filer in 2026 — has already been applied. There is no separate North Dakota deduction or personal exemption.

Is North Dakota really the lowest income tax state?

Among states that levy an income tax, yes, by a wide margin. On a $75,000 salary North Dakota takes about $182, where the next lightest state that taxes income takes over $1,280. Nine states levy no income tax at all, so those are lower still.

Does any North Dakota city charge a local income tax?

No. No North Dakota city or county levies an income tax, so where you live in the state does not change your income tax bill.

Are North Dakota payroll deductions taken from my paycheck?

Not by the state. North Dakota unemployment insurance is employer-funded and the state runs no disability or paid family leave program. Beyond the state income tax, the only deductions are federal.

Is my data sent anywhere?

No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

United States · North Dakota · Tax year 2026

North Dakota Paycheck & Income Tax Calculator

North Dakota taxes nothing at all until a single filer earns $65,675. Type your salary to see whether you owe the state anything, and how little it is if you do.

Take-home per paycheck · 2026

$2,361.95

Paid every two weeks · $61,411 a year

You keep 82% of your gross pay. North Dakota itself takes 0.2%.

This is your 2026 tax for the whole year, spread evenly across 26 paychecks and rounded to the cent. A real payslip can differ slightly from one paycheck to the next: employers withhold using tables that approximate the year's tax rather than match it, and stop taking a contribution once your wages for the year pass its cap.

Effective rate 18.1% of your gross

Marginal rate 23.9% on your next dollar

Total tax $522.67 a paycheck · $13,589 a year

Federal income tax$295.00
ND income tax$6.99
FICA$220.68
Take-home$2,361.95

Itemized deductions from gross pay, per paycheck and per year
Deduction	Rate	Per paycheckPer year	Per year
Gross payAnnual salary ÷ 26		$2,884.62$75,000.00	$75,000.00
Federal
Federal income taxAfter the $16,100 standard deduction		−$295.00−$7,670.00	−$7,670.00
Social SecurityCapped at $184,500 of wages	6.20%	−$178.85−$4,650.00	−$4,650.00
Medicare	1.45%	−$41.83−$1,087.50	−$1,087.50
North Dakota
ND income taxAfter the $16,100 standard deduction		−$6.99−$181.84	−$181.84
Total tax		−$522.67−$13,589.34	−$13,589.34
Net pay		$2,361.95$61,410.66	$61,410.66

Per paycheck, each line is its annual amount ÷ 26, rounded to the nearest cent.

What this means

On a salary of $75,000 you keep $61,411 — about 82% of what you earn. The remaining $13,589 is split across four separate deductions.

The largest is federal income tax at $7,670, roughly 56% of your total tax bill. North Dakota's own income tax takes $182, which is less than the $5,738 taken for Social Security and Medicare.

Your next dollar of income would be taxed at 23.9% once federal and state are combined, while the rate you actually pay across the whole salary is 18.1%. That gap is why a raise never feels as large as the headline rate suggests — and why the effective rate, not the bracket you land in, is the number worth comparing between states.

Show the working, band by band

Every figure above is computed from published 2026 rates for the whole year, then divided across 26 paychecks.

Federal — on $58,900 taxable income

Band	Rate	Taxed here	Tax
$0 – $12,400	10%	$12,400	$1,240.00
$12,400 – $50,400	12%	$38,000	$4,560.00
$50,400 – $105,700	22%	$8,500	$1,870.00

North Dakota — on $58,900 taxable income

Band	Rate	Taxed here	Tax
$0 – $49,575	0%	$49,575	$0.00
$49,575 – $250,400	1.95%	$9,325	$181.84

North Dakota tax at a glance, 2026

State income tax: 0% – 2.5%; The first band is zero-rated
Tax-free up to: $65,675; $115,000 filing jointly
Standard deduction: Federal; $16,100 single, on top of the 0% band
Local income tax: None; No North Dakota city levies one

How North Dakota income tax works

North Dakota has three bands, and the first one charges nothing:

0% on the first $49,575 of North Dakota taxable income for a single filer
1.95% to $250,400
2.50% above that

Filing jointly, the zero band runs to $82,800 and the 1.95% band to $304,850.

North Dakota starts from federal taxable income — line 1 of its own estimated tax worksheet is “estimated federal taxable income” — so the federal standard deduction of $16,100 has already come off before the state schedule sees the figure. There is no North Dakota deduction or exemption on top.

A single filer on $75,000 therefore has $58,900 of North Dakota taxable income, of which the first $49,575 is untaxed. Tax is 1.95% of the remaining $9,325: $181.84 for the whole year, an effective state rate of 0.24%.

There is no local income tax anywhere in North Dakota and no employee-side payroll levy, so these figures need nothing added.

Single filers and married filing separately · 2026
Taxable income	Rate
$0 – $49,575	0%
$49,575 – $250,400	1.95%
$250,400 and above	2.5%

Where North Dakota starts charging

The most useful thing to know about North Dakota is the point at which it starts taking anything at all, because for a lot of people the answer is that it never does.

Stack the zero band on top of the federal standard deduction and you get the threshold in gross wages:

Filing status	Zero band	Federal deduction	Tax-free up to
Single	$49,575	$16,100	$65,675
Married filing jointly	$82,800	$32,200	$115,000

Below those figures a North Dakotan owes the state nothing. Not a reduced amount — nothing.

And the ramp above them is gentle. At $70,000 a single filer owes about $84. At $75,000 it is $181.84. Even at $120,000 the bill is around $1,059, which is less than a third of what most states take from a $75,000 earner.

This has a practical consequence worth planning around: because withholding is calculated by formula, a North Dakotan earning below the threshold may still have small amounts withheld through the year and get all of it back on filing. If your income is anywhere near $65,675, the return is worth filing even when nothing is owed.

The lightest income tax in the country

Nine states levy no personal income tax at all — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Set those aside, and North Dakota charges less than any other state, by a margin that is hard to overstate.

On the same $75,000 salary, filing single:

State	State income tax
North Dakota	$181.84
Ohio	$1,287.00
Arizona	$1,472.50
Louisiana	$1,863.75
Minnesota	$3,576.61

North Dakota takes about a seventh of what the next-lightest taxing state does, and about one twentieth of Minnesota next door.

That gap is recent. North Dakota’s rates were already low, but a 2023 reform zeroed out the bottom bracket entirely and consolidated the ones above it, which is what created the position it now holds. Anything describing North Dakota as a five-bracket state, or quoting a bottom rate above zero, is describing the system before that change.

The comparison is not the whole picture — North Dakota does levy sales tax, where Montana next door does not — but on income specifically, no state that taxes it asks for less.

Take-home pay at every salary in North Dakota

After federal tax, North Dakota state tax and FICA. With no local income tax and no state payroll levy, these figures hold anywhere in North Dakota — Fargo, Bismarck, Grand Forks, Minot and West Fargo alike.

Annual take-home pay by gross salary · 2026
Gross salary	Total tax	Take-home (single)	Effective rate	Take-home (married)
$30,000	−$3,715	$26,285	12.4%	$27,705
$40,000	−$5,680	$34,320	14.2%	$36,160
$50,000	−$7,645	$42,355	15.3%	$44,395
$60,000	−$9,610	$50,390	16.0%	$52,570
$75,000	−$13,589	$61,411	18.1%	$64,623
$85,000	−$16,749	$68,251	19.7%	$72,658
$100,000	−$21,489	$78,511	21.5%	$84,710
$125,000	−$29,453	$95,547	23.6%	$104,603
$150,000	−$37,853	$112,147	25.2%	$122,503
$200,000	−$53,692	$146,308	26.8%	$157,664
$250,000	−$70,412	$179,588	28.2%	$194,836

What lands in your account each payday

On $75,000 a year in North Dakota, filing single, split across the pay schedules employers actually use.

Net pay on $75,000 gross · single filer
Pay schedule	Gross	Net
Every week	$1,442	$1,181
Every two weeks	$2,885	$2,362
Twice a month	$3,125	$2,559
Every month	$6,250	$5,118

Dates that matter for the 2026 tax year

North Dakota returns (Form ND-1) are due April 15, 2027, matching the federal deadline.

Estimated payments work differently here than in most states: North Dakota only requires them if your balance due comes to $1,000 or more, which given the rates above rules out the great majority of wage earners. Where they are required, they fall quarterly in April, June, September and the following January.

The schedules on this page are the ones printed on the 2026 Form ND-1ES and apply to income earned between January 1 and December 31, 2026.

Questions people ask

What are the North Dakota income tax rates for 2026?: Three bands. For a single filer, 0% on the first $49,575 of North Dakota taxable income, 1.95% to $250,400, and 2.50% above that. Filing jointly the thresholds are $82,800 and $304,850. These are the schedules printed on the 2026 Form ND-1ES.
At what income do I start paying North Dakota income tax?: $65,675 of gross wages for a single filer, and $115,000 for a couple filing jointly. That is the zero-rated band plus the federal standard deduction, which North Dakota applies before its own schedule. Below those figures you owe the state nothing at all.
What can I deduct in North Dakota?: North Dakota starts from federal taxable income, so the federal standard deduction — $16,100 for a single filer in 2026 — has already been applied. There is no separate North Dakota deduction or personal exemption.
Is North Dakota really the lowest income tax state?: Among states that levy an income tax, yes, by a wide margin. On a $75,000 salary North Dakota takes about $182, where the next lightest state that taxes income takes over $1,280. Nine states levy no income tax at all, so those are lower still.
Does any North Dakota city charge a local income tax?: No. No North Dakota city or county levies an income tax, so where you live in the state does not change your income tax bill.
Are North Dakota payroll deductions taken from my paycheck?: Not by the state. North Dakota unemployment insurance is employer-funded and the state runs no disability or paid family leave program. Beyond the state income tax, the only deductions are federal.
Is my data sent anywhere?: No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

Where these figures come from

Every North Dakota number on this page was read from the documents below — the state's own, not a summary of them. Nothing here is estimated. If a figure looks wrong, the source is one click away, and we would rather you checked.

Form ND-1ES, Estimated Income Tax for Individualstax.nd.gov
North Dakota Office of State Tax CommissionerFor 2026
The three bands including the 0% first band, and that North Dakota starts from federal taxable income.
North Dakota Century Code chapter 52-04, Contributionsndlegis.gov
North Dakota Legislative Branch
Section 52-04-01: unemployment contributions are paid by each employer and may not be deducted, in whole or in part, from wages.