Filing and paying North Dakota income tax
- Return
- Form ND-1, due April 15.
- Withholding
- Employers use the 2026 withholding rates booklet with the federal Form W-4; North Dakota has no separate certificate.
To see how North Dakota sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How North Dakota Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. North Dakota |
|---|---|---|---|
| North Dakota (here) | $669 | $13,839 | — |
| Minnesota | $5,277 | $18,447 | +$4,607 |
| South Dakota | $0 | $13,170 | -$669 |
| Montana | $4,289 | $17,459 | +$3,620 |
A negative "vs." figure means that state collects less total income tax than North Dakota. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the North Dakota state income tax rate for 2026?
North Dakota state income tax for 2026 ranges from 0% on the lowest bracket to 2.5% on income above $250,400 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.
How much income tax will I pay in North Dakota on a $100,000 salary?
For a single filer earning $100,000 in North Dakota in 2026, expect approximately $13,170 in federal income tax and $669 in North Dakota state income tax — for a total income tax of about $13,839, an effective rate of 13.8%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What are North Dakota's income tax rates for 2026?
0% on the first $49,575 of taxable income for single filers, 1.95% up to $250,400, and 2.5% above.
Does North Dakota tax Social Security?
No. The taxable portion of Social Security benefits is excluded on Form ND-1.
Do Minnesota residents pay North Dakota tax on wages?
Not if they keep a permanent home in Minnesota and return at least once a month; the wages are taxed only by Minnesota.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.