North Dakota Income Tax Guide for 2026
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 $16,100 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $49,574 | 0% |
| $49,575 - $250,399 | 1.95% |
| $250,400+ | 2.5% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $82,799 | 0% |
| $82,800 - $304,849 | 1.95% |
| $304,850+ | 2.5% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $16,100 |
| Standard Deduction (Married Filing Jointly) | $32,200 |
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
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Sources
The 2026 figures for North Dakota on this page were compiled from the following official government publications:
- 2026 Form ND-1ES Estimated Income Tax - Individuals, with 2026 Tax Rate Schedules (North Dakota Office of State Tax Commissioner)
- 2026 Income Tax Withholding Rates and Instructions (North Dakota Office of State Tax Commissioner)
- Individual Income Tax (North Dakota Office of State Tax Commissioner)
- IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (IRS newsroom)
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