North Dakota Tax Tables
North Dakota Tax Tables provide a complete reference of how state income tax is calculated for each supported year. These tables summarise the official rules issued by the North Dakota Department of Revenue and present them in a clear structure that matches the calculations used in our North Dakota Tax Calculator. They are useful for checking withholdings, estimating liability, reviewing historical tax years and understanding how state policy shapes taxable income.
Quick Access Tools
Tax Years
Select a tax year to view the official North Dakota tax rates and rules used in our calculators. Each page shows the brackets or flat tax rate, deduction amounts, credit structures, withholding guidance and any year-specific updates published by the North Dakota Department of Revenue. You can also access the matching North Dakota Tax Calculator for precise calculations for that year.
How North Dakota Calculates Income Tax
North Dakota uses a progressive tax system where income is divided into brackets and each portion is taxed at its marginal rate. These rules determine how wages and other taxable income are assessed for North Dakota returns, with updated tables released each year to reflect legislation and inflation changes. For a broader explanation of how tax tables work, see our Tax Tables guide.
North Dakota supports resident, nonresident and part-year filing rules. The tax tables help clarify which thresholds apply when income is earned both inside and outside the state.
What Is Contained in the North Dakota Tax Tables?
Each tax-year page provides a structured summary of the components North Dakota uses to calculate individual income tax. While details vary by year, the state tax tables generally include the following elements:
- State tax brackets and marginal rates for each filing status.
- Standard deduction amounts for each filing status.
- Itemized deductions where permitted under North Dakota law.
- Dependent and family-related credits including any child-based or filer-based reductions.
- Retirement income rules including partial or full exemptions for pensions or Social Security.
- State withholding tables used by employers for payroll calculations.
Together, these elements provide a transparent breakdown of how North Dakota calculates tax for each year. This structure helps taxpayers review year-to-year changes, employers validate payroll withholding and financial planners analyse how North Dakota’s rules differ from federal requirements. All values shown in our North Dakota Tax Tables match the official figures published by the state.
Frequently Asked Questions
What if I moved into or out of ND mid-year?
File as part-year resident on ND-1, allocate wages and income to ND based on residency periods and ND-source rules, and keep W-2s/paystubs that show work location and dates. Our calculator can approximate by splitting income across states to preview combined effects.
Are gambling winnings taxable in ND?
Yes—report winnings as income; withholding may occur on large wins. Losses follow federal substantiation rules.
How do I adjust withholding at work for ND?
Use your employer’s federal W-4 plus any ND guidance; preview outcomes by adding “extra withholding” on the ND page.
What about Schedule A medical deductions?
ND references federal itemization; large medical expenses may matter if you itemize—compare vs the standard approach.
Are employer HSAs reported differently in ND?
Employer contributions follow federal reporting; ND may require state-level handling on ND-1SA—check instructions.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.