Tax Bracket for North Dakota (2026)
Last updated: January 15, 2026
North Dakota (ND) Key Facts
Tax Structure
Progressive (2 brackets)
Top Marginal Rate
1.95%
Number of Brackets
2
Tax Year
2,026
How This Calculator Works in North Dakota
This calculator shows which North Dakota tax bracket your income falls into. Enter your income and filing status to see marginal and effective rates.
North Dakota Overview
North Dakota uses a progressive income tax system with 2 brackets ranging from 1.95%. Higher portions of your income are taxed at higher rates, so your effective rate is always lower than your top marginal bracket.
How North Dakota Compares
North Dakota's top rate of 1.95% compares to Minnesota at 9.85% and South Dakota at 0%. Comparing effective rates is more meaningful than top rates alone.
| State | Top Rate | Notes |
|---|---|---|
| Minnesota | 9.85% | Minnesota has an income tax rate of 9.85%. |
| South Dakota | 0% | South Dakota has an income tax rate of 0%. |
| Montana | 6.75% | Montana has an income tax rate of 6.75%. |
North Dakota's income tax rate of 1.95% compares to a national average of approximately 5.04%. This is below the national average.
Tips for North Dakota Residents
- 1North Dakota has a progressive income tax with 2 brackets ranging from 1.95%.
- 2Your marginal rate (the rate on your last dollar) is often higher than your effective rate (total tax / total income).
- 3Moving into a higher bracket only taxes the additional income at the higher rate, not your entire income.
- 4Pre-tax 401(k) and IRA contributions can keep you in a lower North Dakota bracket by reducing taxable income.
- 5Compare your effective rate rather than marginal rate when evaluating North Dakota's tax impact on your finances.