State income tax · North Dakota
North Dakota income tax rates
North Dakota's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 2.5%
- Lowest rate
- 0%
- Brackets (single)
- 3
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $49,575 | 1.95% |
| $250,400 | 2.5% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $82,800 | 1.95% |
| $304,850 | 2.5% |
Notes
N.D.C.C. 57-38-30.3 sets rates of 0%, 1.95% and 2.5% with brackets the Tax Commissioner indexes each year; the 2026 amounts are from the Commissioner's 2026 Forms ND-1 and ND-EZ tax rate schedules.
Sources
We read each source on the date shown and quote the line we relied on.
- N.D.C.C. 57-38-30.3 (Individual, estate, and trust income tax) (external site)
$225,975 $3,534.38 + 2.50% $225,975
- 2026 Form ND-1ES, 2026 Forms ND-1 and ND-EZ Tax Rate Schedules (external site)
2026 Forms ND-1 and ND-EZ Tax Rate Schedules
- 2026 Form ND-1ES, single schedule (external site)
0.00 + 1.95% of amount over $ 49,575