North Dakota income tax at a glance
North Dakota has one of the lowest income taxes in the country: 0% on the first $48,475 of federal taxable income (single), 1.95% above that and 2.5% at the top. Bracket thresholds are the latest published (2025) amounts.
| Tax structure | 2 brackets, 1.95% – 2.5% |
| Figures for tax year | 2025 |
| Starting point | Federal taxable income |
| Standard deduction (single / joint) | $16,100 / $32,200 |
| Tax on $75,000 (single) | $203 (0.27%) |
| Rank at $75,000 | 42nd highest of 42 |
| Local income taxes | None |
| State sales tax | 5% |
How North Dakota calculates your income tax
North Dakota starts from your federal taxable income, so the federal standard deduction ($16,100 single, $32,200 joint) is built in.
Tax from the North Dakota brackets = North Dakota income tax
North Dakota income tax brackets (2025)
Married couples filing jointly get their own, wider brackets. Rates apply only to the slice of taxable income inside each bracket.
Single filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 0% | $0 – $48,475 | 0% of taxable income |
| 1.95% | $48,476 – $244,825 | $0 + 1.95% over $48,475 |
| 2.5% | Over $244,825 | $3,829 + 2.5% over $244,825 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 0% | $0 – $80,975 | 0% of taxable income |
| 1.95% | $80,976 – $298,075 | $0 + 1.95% over $80,975 |
| 2.5% | Over $298,075 | $4,233 + 2.5% over $298,075 |
Head of household
| Rate | Taxable income | Tax owed |
|---|---|---|
| 0% | $0 – $64,950 | 0% of taxable income |
| 1.95% | $64,951 – $271,450 | $0 + 1.95% over $64,950 |
| 2.5% | Over $271,450 | $4,027 + 2.5% over $271,450 |
North Dakota standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $16,100 | — | — |
| Married filing jointly | $32,200 | — | — |
| Head of household | $24,150 | — | — |
Amounts before any income-based phase-outs. Because North Dakota starts from federal taxable income, these equal the 2026 federal standard deduction.
North Dakota income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | ND tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $0 | 0.00% | $3,820 | $3,825 | $42,355 | $3,530 |
| $50,000 | Married jointly | $0 | 0.00% | $1,780 | $3,825 | $44,395 | $3,700 |
| $75,000 | Single | $203 | 0.27% | $7,670 | $5,738 | $61,389 | $5,116 |
| $75,000 | Married jointly | $0 | 0.00% | $4,640 | $5,738 | $64,623 | $5,385 |
| $100,000 | Single | $691 | 0.69% | $13,170 | $7,650 | $78,489 | $6,541 |
| $100,000 | Married jointly | $0 | 0.00% | $7,640 | $7,650 | $84,710 | $7,059 |
Step by step: $75,000 single filer in North Dakota
- Gross wages: $75,000
- Standard deduction: −$16,100
- North Dakota taxable income: $58,900
- 0% on $48,475 = $0.00
- 1.95% on $10,425 = $203.29
- North Dakota income tax: $203 — 0.27% of gross pay, with a marginal state rate of 1.95%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $13,611 and take-home pay is about $61,389 ($2,361 every two weeks).
Local income taxes in North Dakota
No local income taxes.
Sales tax and other North Dakota taxes
The North Dakota state sales tax rate is 5%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,500 in state sales tax alone.
Compare North Dakota with neighboring states
State income tax on $75,000 of wages for a single filer in North Dakota and its neighbors. Moving to South Dakota would cut state income tax on this salary by about $203 a year, while Minnesota would cost about $3,373 more.
| State | Type | Top rate | Tax on $75k | vs ND |
|---|---|---|---|---|
| North Dakota | Graduated | 2.5% | $203 | — |
| Minnesota | Graduated | 9.85% | $3,577 | +$3,373 |
| South Dakota | No income tax | — | $0 | −$203 |
| Montana | Graduated | 5.65% | $2,877 | +$2,673 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. North Dakota has reciprocity with Minnesota and Montana, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your North Dakota income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts North Dakota tax by about $195 on top of the federal savings.
- Claim state credits. Check the North Dakota return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2025. Source: official North Dakota tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
North Dakota income tax FAQ
What is the North Dakota state income tax rate?
North Dakota has 2 brackets ranging from 1.95% to 2.5% (figures for 2025). The top rate starts at $244,825 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 0.27%.
How much North Dakota income tax do I pay on $75,000?
About $203 for a single filer and $0 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $61,389 a year.
What is the North Dakota standard deduction?
Does North Dakota have local income taxes?
No local income taxes.
Is North Dakota a high-tax state?
On a $75,000 salary North Dakota ranks 42 of the 42 jurisdictions that tax wages (1 = highest), among the lowest. Among its neighbors, South Dakota is cheapest at $0.