North Dakota Income Tax Guide for 2025
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 $15,750 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $48,474 | 0% |
| $48,475 - $244,824 | 1.95% |
| $244,825+ | 2.5% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $80,974 | 0% |
| $80,975 - $298,074 | 1.95% |
| $298,075+ | 2.5% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,750 |
| Standard Deduction (Married Filing Jointly) | $31,500 |
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
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Sources
The 2025 figures for North Dakota on this page were compiled from the following official government publications:
- 2025 Form ND-1 and ND-EZ Instructions, 2025 Tax Rate Schedules (North Dakota Office of State Tax Commissioner)
- Individual Income Tax, 2025 tax rate tables (North Dakota Office of State Tax Commissioner)
- IRS Revenue Procedure 2025-32 (restates the 2025 standard deduction amounts as amended by the One, Big, Beautiful Bill Act)
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