North Dakota tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal taxable income |
| Rates (single) | 0% – 2.5% |
| Standard deduction | None |
| Personal exemption | None |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
North Dakota income tax brackets 2026
Rates apply to North Dakota taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 0% | $0 | $0 | $0 | $0 |
| 1.95% | $49,575 | $82,800 | $66,400 | $41,400 |
| 2.5% | $250,400 | $304,850 | $277,600 | $152,425 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| North Dakota income tax | $0.00 | $0 |
| Take-home pay | $2,092.60 | $54,408 |
Effective tax rate 16.3%; tax on the next dollar earned 19.7%. North Dakota taxable income is $48,900.
Second example: $120,000, married filing jointly, two children
Take-home $105,083 a year ($4,041.63 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, North Dakota income tax $98.
How the North Dakota estimate is calculated
- Start from federal taxable income — so the federal standard deduction and any 2025–2028 federal deductions carry through.
- North Dakota has no standard deduction in our data.
- Apply the brackets.
- Divide the annual total by your number of paychecks.
What this North Dakota calculator does not model
- North Dakota addition and subtraction adjustments to federal taxable income
- Marriage penalty credit and other ND credits (family member care, planned gift, adoption, etc.)
- Nonresident and part-year resident apportionment
- Farm income averaging
Data notes
- 2026 rate schedules (indexed) from the official 2026 Form ND-1ES: single 0% to $49,575, 1.95% to $250,400, 2.5% above; MFJ $82,800 / $304,850; MFS $41,400 / $152,425; HOH $66,400 / $277,600. The previous file used the 2025 thresholds ($48,475 / $244,825 single) and an unsupported claim about a failed 2026 special-session bill; it was low confidence and is now high.
- North Dakota starts from federal taxable income (ND-1ES line 1), so the federal standard deduction is already embedded; there is no separate ND standard deduction or personal exemption.
Sources
- State income tax: Form ND-1ES – 2026 Estimated Income Tax – Individuals (2026 Forms ND-1 and ND-EZ Tax Rate Schedules) (read 2026-10-07)
- State income tax: North Dakota Individual Income Tax (2025 rates for comparison) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Minnesota, Montana, South Dakota
States with a similar tax setup: Ohio, Vermont, Rhode Island, Mississippi, California, New Mexico
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.