How North Dakota taxes your paycheck in 2026
North Dakota uses graduated brackets running from 1.95% up to 2.5%. On top of that, every North Dakota worker pays federal income tax plus 6.2% Social Security (on the first $184,500 of 2026 wages) and 1.45% Medicare with no cap. This calculator applies all of it at once, so the take-home figure is the real one.
North Dakota income tax brackets, 2026
Applied to taxable income — that is, your wages after the North Dakota standard deduction. Single filer figures shown.
| Rate | Taxable income (single) |
|---|---|
| 1.95% | $48,475 – $244,825 |
| 2.5% | $244,825 and above |
Standard deduction: $16,100 single / $32,200 married.
What North Dakota state tax costs at different salaries
Single filer, North Dakota state income tax only — federal tax and FICA are on top of these figures.
| Annual salary | North Dakota income tax | Effective rate |
|---|---|---|
| $50,000 | $0 | 0.00% |
| $75,000 | $203 | 0.27% |
| $100,000 | $691 | 0.69% |
| $150,000 | $1,666 | 1.11% |
How North Dakota compares with neighbouring states
State income tax owed by a single filer on a $75,000 salary — North Dakota against the states around it:
| State | Tax on $75,000 | Effective rate |
|---|---|---|
| South Dakota | No income tax | 0% |
| North Dakota (this state) | $203 | 0.27% |
| Iowa | $2,238 | 2.98% |
| Montana | $2,877 | 3.84% |
| Minnesota | $3,577 | 4.77% |
North Dakota ranks second-lowest of these 5 at that salary, costing about $203 a year more than South Dakota. Where you physically work usually decides which state withholds, so a short commute across a border can change your take-home meaningfully.
Why your effective North Dakota rate isn't 2.5%
On a $75,000 salary the headline rate is 2.5%, but the real bite is about 0.27%. Two things cause the gap. First, the brackets are marginal — only income inside each band is taxed at that band's rate. Second, North Dakota shelters the first $16,100 of income before any tax applies.
North Dakota's shelter is close to the $16,100 federal standard deduction, so state and federal taxable income land in a similar place.
No local income tax in North Dakota. No city or county levies its own income tax, so the figure above is your complete state and local income tax picture.
Federal taxes on top
Every North Dakota worker also pays federal income tax plus 6.2% Social Security and 1.45% Medicare. Those rules are identical in all 50 states — see the main paycheck calculator for how FICA, the wage base, pre-tax deductions and FICA-exempt occupations work.
Nearby states
Compare North Dakota with Minnesota, South Dakota, Montana, Iowa — or see the full list of all 50 states and DC.