North Dakota Income Tax Brackets 2026

North Dakota uses a progressive income tax system with 3 brackets.

State Tax

2.6%

Top marginal rate

COL Index

97

Below national avg

Median Income

$69,946

Household

Brackets

3

Progressive

North Dakota Tax Brackets

Income RangeMarginal Rate
$0$44,7251.95%
$44,725$225,9752.52%
$225,975and above2.64%

North Dakota State Tax at Different Income Levels

Gross IncomeState TaxEffective Rate
$50,000$1,0052.01%
$75,000$1,6352.18%
$100,000$2,2652.27%
$150,000$3,5252.35%
$200,000$4,7852.39%
$300,000$7,3942.46%

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Frequently Asked Questions about North Dakota Taxes

Does North Dakota have state income tax?

North Dakota has a progressive income tax system with rates ranging from 1.9% to 2.6% for 2026.

How much is federal tax in North Dakota?

Federal income tax in North Dakota is the same as in all other US states. For 2026, the federal brackets range from 10% to 37%, depending on your taxable income and filing status.

What is the cost of living in North Dakota?

The cost of living in North Dakota has an index of 97, where 100 is the national average. This means North Dakota is 3% cheaper than the average US state.