How Much Is North Dakota State Income Tax in 2026? 0%–2.5%

Quick Answer: North Dakota Income Tax at a Glance

Most North Dakota workers pay zero state income tax — the 0% bracket covers the first $48,475 of taxable income for single filers. The top rate of 2.5% is the lowest of any state with an income tax. Estimate your 2026 take-home pay below.

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How North Dakota taxes your income in 2026

North Dakota's first bracket is 0% on taxable income up to $48,475 for single filers ($80,975 for joint filers). Above that, rates are just 1.95% and 2.5%. A single filer earning $75,000 pays state tax only on the slice above the zero bracket — roughly $200 for the whole year. North Dakota starts from federal taxable income, so the federal standard deduction is already reflected before the brackets apply.

Oil revenues, no local income taxes

North Dakota's oil and gas production taxes fund a large share of state government, which is how it sustains the nation's lowest income tax rates. Cities and counties levy no income taxes. Social Security benefits are exempt from North Dakota tax, and the state offers a 40% deduction on qualifying net long-term capital gains.

What this calculator includes (and excludes)

This estimate covers federal income tax, FICA, and North Dakota income tax using the 2026 brackets computed on federal taxable income. It does not model the capital-gains deduction, itemized deductions, or credits. Figures are estimates for planning purposes, not tax advice.

Take-Home Pay by Income Level in North Dakota

The table below shows estimated annual take-home pay for a single filer with no credits or pre-tax contributions. It includes federal income tax, FICA, and North Dakota state income tax.

Gross Income	Federal Tax	FICA	ND State Tax	Take-Home Pay
$50,000	$3,820	$3,825	$0	$42,355
$75,000	$7,670	$5,738	$203	$61,389
$100,000	$13,170	$7,650	$691	$78,489
$150,000	$24,734	$11,475	$1,666	$112,125
$200,000	$36,734	$14,339	$2,641	$146,286

Estimated Tax Breakdown

Take-home $78,489

Federal

$13,170 13.2%

State

$691 0.7%

FICA

$7,650 7.6%

Net Pay

$78,489 78.5%

Frequently Asked Questions

What is the North Dakota income tax rate in 2026?

Three brackets: 0% on taxable income up to $48,475 (single), then 1.95%, then a top rate of 2.5% — the lowest top rate of any state that taxes income. Most middle-income workers pay nothing or close to it.

Does North Dakota have local income taxes?

No. North Dakota cities and counties do not impose income taxes. State revenues lean heavily on oil and gas production taxes.

Does North Dakota tax Social Security benefits?

No. Social Security benefits are exempt from North Dakota income tax.

How much is $75,000 after taxes in North Dakota?

A single filer earning $75,000 pays only about $203 in North Dakota income tax and takes home about $61,389 per year after federal tax, FICA, and state tax — nearly as much as in no-income-tax states. See the example table above.

Why is North Dakota's income tax so low?

Oil and gas tax revenue lets the state run government with minimal income tax. Recent legislatures have repeatedly widened the 0% bracket, and full elimination is regularly debated.