North Dakota Income Tax Guide for 2024
Overview
North Dakota uses a progressive income tax system with rates ranging from 0% to 2.5%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $14,600 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $47,149 | 0% |
| $47,150 - $238,199 | 1.95% |
| $238,200+ | 2.5% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $78,774 | 0% |
| $78,775 - $289,974 | 1.95% |
| $289,975+ | 2.5% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $14,600 |
| Standard Deduction (Married Filing Jointly) | $29,200 |
Additional Information
- 40% exclusion for long-term capital gains
- Brackets indexed annually for inflation; taxable income starts from federal taxable income so the federal standard deduction applies
Charts
Loading interactive chart...
Sources
The 2024 figures for North Dakota on this page were compiled from the following official government publications:
- 2024 Form ND-1 Tax Tables and 2024 Tax Rate Schedules (North Dakota Office of State Tax Commissioner)
- 2024 Individual Income Tax Return Booklet, Form ND-1 instructions (North Dakota Office of State Tax Commissioner)
- IRS Revenue Procedure 2023-34 (2024 inflation-adjusted amounts, including the standard deduction)
Compare multiple states
Ready to see how federal and state taxes compare for your specific situation? Try our interactive comparison tool.
Start comparingLast updated: September 15, 2026
Found something wrong? Report inaccurate data