North Dakota income tax brackets for 2026
North Dakota taxes wages at rates from 1.95% to 2.5%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $48,475 | 0% |
| $48,475 to $244,825 | 1.95% |
| Over $244,825 | 2.5% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $80,975 | 0% |
| $80,975 to $298,075 | 1.95% |
| Over $298,075 | 2.5% |
Deductions, exemptions and credits
| Standard deduction | $16,100 single · $32,200 married · $24,150 head of household |
|---|
- Since 2024 North Dakota taxes nothing on the first $48,475 of taxable income for single filers, then 1.95%, with a 2.5% top rate. That is the lowest top rate of any state with an income tax.
- North Dakota starts from federal taxable income, so the federal standard deduction applies first.
Not fully confirmed: North Dakota's 2026 inflation-adjusted brackets could not be confirmed; the 2025 thresholds are shown and used.
No North Dakota payroll deductions
North Dakota does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a North Dakota paycheck are federal taxes, North Dakota income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in North Dakota
North Dakota cities and counties do not tax wages.
Example: $60,000 salary in North Dakota
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| North Dakota income tax | $0.00 | $0.00 |
| Take-home pay | $1,938.08 | $50,390.00 |
At this salary North Dakota's deductions and zero-rate band mean no North Dakota income tax is due. All taxes together take 16% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in North Dakota at different salaries
Yearly take-home pay for a single filer in North Dakota, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $100,647 a year (16.1% in taxes).
| Salary | North Dakota tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $0 | $26,285 | $1,010.96 |
| $45,000 | $0 | $38,338 | $1,474.52 |
| $60,000 | $0 | $50,390 | $1,938.08 |
| $80,000 | $301 | $64,809 | $2,492.66 |
| $100,000 | $691 | $78,489 | $3,018.82 |
| $150,000 | $1,666 | $112,125 | $4,312.51 |
| $250,000 | $3,616 | $179,566 | $6,906.39 |
How the North Dakota paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
North Dakota tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, then divided by the number of paychecks.
North Dakota tax = Brackets(Wages − pre-tax deductions − standard deduction)