North Dakota Tax Tables for 2024
The 2024 North Dakota Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the North Dakota State Tax Calculator 2024.
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North Dakota Tax Tables for 2024
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for North Dakota in 2024. North Dakota uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2024)
Marginal income tax brackets for Single filers in North Dakota for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 47,150.00 | 0% |
| 2 | $ 47,150.00 to $ 238,200.00 | 1.95% |
| 3 | $ 238,200.00 and over | 2.5% |
Married filing jointly – Progressive Tax Brackets (2024)
Marginal income tax brackets for Married filing jointly filers in North Dakota for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 78,775.00 | 0% |
| 2 | $ 78,775.00 to $ 289,975.00 | 1.95% |
| 3 | $ 289,975.00 and over | 2.5% |
Married filing separately – Progressive Tax Brackets (2024)
Marginal income tax brackets for Married filing separately filers in North Dakota for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 39,375.00 | 0% |
| 2 | $ 39,375.00 to $ 144,975.00 | 1.95% |
| 3 | $ 144,975.00 and over | 2.5% |
Head of household – Progressive Tax Brackets (2024)
Marginal income tax brackets for Head of household filers in North Dakota for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 63,175.00 | 0% |
| 2 | $ 63,175.00 to $ 264,100.00 | 1.95% |
| 3 | $ 264,100.00 and over | 2.5% |
Widowed – Progressive Tax Brackets (2024)
Marginal income tax brackets for Widowed filers in North Dakota for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 78,775.00 | 0% |
| 2 | $ 78,775.00 to $ 289,975.00 | 1.95% |
| 3 | $ 289,975.00 and over | 2.5% |
North Dakota Standard Deduction(2024)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Married filing separately | $14,600 |
| Head of household | $21,900 |
| Widowed | $29,200 |
North Dakota Payroll Taxes(2024)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
North Dakota Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and North Dakota updates:
Frequently Asked Questions
Does ND tax long-term vs short-term gains differently?
ND generally taxes gains at ordinary income rates—no separate state LTCG rate.
Does ND tax interest and dividends?
Yes—generally included unless a specific subtraction exists (e.g., certain U.S. obligations).
Any quick way to compare after-tax returns on investments?
Use CAGR, Compound Interest, and Bond Yield to size up pretax vs after-tax growth, then integrate the result with your ND net-pay plan.
How can I tune withholding to target a small refund?
Model your expected ND-1 liability on our page, then tweak “extra withholding” per paycheck until projected refund ≈ $0. Re-check after raises/bonuses and when changing 401(k)/HSA levels.
Are military salaries taxed by ND?
Active-duty pay for residents follows federal guidelines; ND offers specific subtractions/benefits in some cases—see ND-1SA.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.