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
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.