NORTH DAKOTA INCOME TAX · TAX YEAR 2026
2026 North Dakota income tax calculator
Estimate North Dakota income tax with the 2026 brackets, starting from federal taxable income, plus federal income tax and take-home pay.
Your estimate
North Dakota take-home pay by salary
Take-home pay is wages minus North Dakota tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $0 | $42,355 | $1,629 |
| $75,000 | $182 | $61,411 | $2,362 |
| $100,000 | $669 | $78,511 | $3,020 |
| $150,000 | $1,644 | $112,147 | $4,313 |
| $200,000 | $2,619 | $146,308 | $5,627 |
North Dakota tax brackets for 2026
North Dakota taxes income at 0%, 1.95% and 2.5%. For 2026 the 0% bracket covers the first $49,575 of taxable income for single filers, $82,800 for joint filers, $66,400 for heads of household and $41,400 for married couples filing separately, and the brackets rise with inflation each year. North Dakota starts from federal taxable income, so it uses the federal standard deduction.
| Rate | North Dakota taxable income |
|---|---|
| 0% | Up to $49,575 |
| 1.95% | Over $49,575 through $250,400 |
| 2.5% | Over $250,400 |
| Rate | North Dakota taxable income |
|---|---|
| 0% | Up to $82,800 |
| 1.95% | Over $82,800 through $304,850 |
| 2.5% | Over $304,850 |
| Rate | North Dakota taxable income |
|---|---|
| 0% | Up to $66,400 |
| 1.95% | Over $66,400 through $277,600 |
| 2.5% | Over $277,600 |
| Rate | North Dakota taxable income |
|---|---|
| 0% | Up to $41,400 |
| 1.95% | Over $41,400 through $152,425 |
| 2.5% | Over $152,425 |
North Dakota income tax questions
Does North Dakota have a state income tax?
Yes. North Dakota taxes income at 1.95% and 2.5% for 2026, after a 0% bracket that covers the first $49,575 of taxable income for single filers, or $82,800 for joint filers.
How much is North Dakota income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $669.34 in North Dakota income tax for 2026, 0.67% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $78,510.66, or $3,019.64 every two weeks.
What is the North Dakota standard deduction for 2026?
North Dakota starts from federal taxable income, so it uses the 2026 federal standard deduction: $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. North Dakota has no personal or dependent exemptions and no child tax credit.
Does North Dakota tax Social Security?
No. North Dakota does not tax Social Security benefits.
North Dakota Social Security tax rules
Does North Dakota tax retirement income?
Yes. North Dakota taxes pensions and 401(k) and IRA withdrawals at its regular rates, but excludes military retirement pay.
North Dakota retirement income tax for 2026
How does North Dakota tax capital gains?
North Dakota excludes 40% of net long-term capital gains and of qualified dividends, then taxes the rest at the regular rates, so long-term gains pay at most 1.5%. Long-term gains also get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
North Dakota starts from federal taxable income, so the federal standard deduction and your 401(k) contributions carry through. The calculator applies the 2026 rate schedule for your filing status. Dependents do not change North Dakota tax.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $58,900.00 of North Dakota taxable income and about $181.84 in North Dakota income tax, 0.24% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $61,410.66, or $5,117.56 a month.
What this estimate excludes
The marriage penalty credit for joint filers who both have wage or retirement income, the 40% exclusion for long-term capital gains and qualified dividends, the Social Security and military retirement subtractions, and other adjustments and credits.
North Dakota sources
- 2026 Form ND-1ES: 2026 Forms ND-1 and ND-EZ tax rate schedules
- 2025 North Dakota individual income tax booklet: adjustments, exclusions and marriage penalty credit
- North Dakota Century Code chapter 57-38: rates and federal taxable income
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.