North Dakota

2024 Tax Guide

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State income tax rates (2024)

Single Filers

Up to $44,7241%
$44,725 - $103,3492.04%
$103,350 - $235,8742.27%
$235,875 - $458,3492.64%
$458,350+2.84%

Married Filing Jointly

Up to $74,7491%
$74,750 - $172,5492.04%
$172,550 - $275,0992.27%
$275,100 - $458,3492.64%
$458,350+2.84%
State capital gains tax rates (2024)

Capital gains are taxed at the same rates as ordinary income.

Deductions/exemptions (2024)
Single:$14,600
Married Filing Jointly:$29,200
Notes
  • 40% exclusion for long-term capital gains

Last updated: August 25, 2025

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