North Dakota Tax Tables for 2026
The 2026 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 2026.
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North Dakota Tax Tables for 2026
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for North Dakota in 2026. 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 (2026)
Marginal income tax brackets for Single filers in North Dakota for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 48,475.00 | 0% |
| 2 | $ 48,475.00 to $ 244,825.00 | 1.95% |
| 3 | $ 244,825.00 and over | 2.5% |
Married filing jointly – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing jointly filers in North Dakota for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 80,975.00 | 0% |
| 2 | $ 80,975.00 to $ 298,075.00 | 1.95% |
| 3 | $ 298,075.00 and over | 2.5% |
Married filing separately – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing separately filers in North Dakota for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 40,475.00 | 0% |
| 2 | $ 40,475.00 to $ 149,025.00 | 1.95% |
| 3 | $ 149,025.00 and over | 2.5% |
Head of household – Progressive Tax Brackets (2026)
Marginal income tax brackets for Head of household filers in North Dakota for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 64,950.00 | 0% |
| 2 | $ 64,950.00 to $ 271,450.00 | 1.95% |
| 3 | $ 271,450.00 and over | 2.5% |
Widowed – Progressive Tax Brackets (2026)
Marginal income tax brackets for Widowed filers in North Dakota for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 80,975.00 | 0% |
| 2 | $ 80,975.00 to $ 298,075.00 | 1.95% |
| 3 | $ 298,075.00 and over | 2.5% |
North Dakota Standard Deduction(2026)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $15,750 |
| Married filing jointly | $31,500 |
| Married filing separately | $15,750 |
| Head of household | $23,625 |
| Widowed | $31,500 |
North Dakota Payroll Taxes(2026)
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 interest and dividends?
Yes—generally included unless a specific subtraction exists (e.g., certain U.S. obligations).
How are stock options taxed in ND?
They’re generally taxed when they’re taxable federally (e.g., NSOs at exercise); ND follows federal timing with state rates.
Does ND offer a renter’s credit?
A broad renter’s credit is not typical for ND personal income tax; see credits on ND-1TC for what’s available.
Do I owe ND use tax?
You may owe use tax on out-of-state purchases when sales tax wasn’t collected; see ND-1 instructions.
Are charitable contributions deductible for ND?
ND follows federal itemization mechanics with state adjustments; evaluate itemizing vs standard in the ND context.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.