NORTH DAKOTA RETIREMENT INCOME TAX · TAX YEAR 2026
Does North Dakota tax Social Security and retirement income?
North Dakota does not tax Social Security benefits. North Dakota taxes pensions and 401(k) and IRA withdrawals at its regular rates, but excludes military retirement pay. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays no North Dakota income tax for 2026.
Your estimate
- North Dakota income tax
- $0.00
- Federal income tax
- $1,810.00
- Total income tax
- $1,810.00
Subtracted from North Dakota income
- Social Security
- $11,300.00
The licensed peace officer retirement exclusion and Tier 1 railroad retirement are not modeled.
North Dakota tax at different retirement incomes
North Dakota income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $0 | $0 |
| $60,000 | $0 | $0 |
| $100,000 | $565 | $0 |
| $150,000 | $1,599 | $464 |
Does North Dakota tax Social Security?
No. North Dakota subtracts the taxable Social Security benefits included in federal taxable income.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and North Dakota taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and North Dakota taxes none of it.
Does North Dakota tax pensions?
Yes. Private and government pensions, including federal civil service and North Dakota public pensions, are taxed, with no general exclusion or age break. Military retirement pay is deducted in full at any age. Retired licensed peace officers with at least 20 years of service, or a disability retirement, can exclude their retirement benefits, and Tier 1 railroad retirement is exempt; the calculator does not model either.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension North Dakota exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 | $0 |
| North Dakota government | $0 | $0 |
| Federal civil service | $0 | $0 |
| Military | $20,000 | $0 |
Does North Dakota tax IRA and 401(k) withdrawals?
Yes. IRA and 401(k) withdrawals are taxed at the regular rates, with no exclusion. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no North Dakota income tax for 2026.
At what age do retirement tax breaks start in North Dakota?
No age applies to North Dakota's Social Security, military or peace officer exclusions, and North Dakota has no exemption or deduction of its own at 65. Because it starts from federal taxable income, the federal extra standard deduction at 65 and the federal senior deduction also reduce North Dakota income.
What the calculator leaves out
The licensed peace officer retirement exclusion and Tier 1 railroad retirement are not modeled.
The calculator uses North Dakota rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.