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North Dakota Income Tax Guide

0%, 1.95%, and 2.5%North Dakota's large first band leaves many households with no state income tax.
Federal taxable income starts the returnThe state calculation generally begins with federal taxable income before North Dakota adjustments.
Minnesota reciprocity can applyQualifying wage earners may follow special withholding and filing rules across the border.
Official SourcesNorth Dakota income tax2026 withholding guideTax historyIRS
North Dakota income tax2026 withholding guideTax historyIRS
Calculate for North Dakota

How North Dakota taxes work

Federal taxable income is approximatedThe calculator subtracts the 2026 federal standard deduction before applying North Dakota rates.
Current published status bands are modeledSeparate schedules are used for single, joint, head, and separate filing, including the broad 0% band.
Return credits are outsideProperty, family, and other credits require eligibility details not collected here.
Reciprocity is not automatedMinnesota-resident withholding and refund treatment require residency and work-location facts.
Part-year allocation is excludedThe estimate treats the selected state as a full-year residence.

Common North Dakota tax questions

Will a $60,000 single filer owe North Dakota tax here?Not in this simplified wage example after the supported federal deduction and current zero-rate band.
Does 2.5% apply to every dollar?No. It is the top marginal rate after the zero and 1.95% bands.
Are the thresholds final for 2026 returns?The estimator uses North Dakota's latest published return bands and identifies them as a planning basis until full 2026 return tables post.
Is Minnesota reciprocity included?No. It may change withholding and filing but needs work-state and residency facts.
Is a local wage tax added?No broad local individual wage tax is added automatically.
Is this Form ND-1?No. It is not a complete North Dakota return.