FiscalCalc

2026 Tax Bracket Calculator — North Dakota

North Dakota income tax goes up to 2.9% at the top bracket. Calculate your combined federal + state effective tax rate for 2026.

North Dakota State Income Tax — 2026 Summary

2.9%
Top State Rate
$68,000
Median Income
97
Cost of Living

Partially taxed

$

Your total income before any deductions or taxes

North Dakota Tax Brackets Explained (2026)

North Dakota has a state income tax with a top marginal rate of 2.9%. On top of federal rates (10%–37%), residents can face a combined marginal rate exceeding 35% at higher income levels. However, your effective rate is always lower than the marginal rate because only income above each threshold is taxed at that bracket's rate.

The median household in North Dakota earns $68,000/year. At that income (single filer), the federal effective rate is approximately 12–14%, bringing total income tax (federal + state) to roughly 14–16%.

How Marginal vs. Effective Rate Works

The marginal rate is the rate on your last dollar of income — it does not apply to all income. The effective rate is your total tax divided by total income. For example, someone earning $100,000 in North Dakota has a 22% federal marginal rate but an effective federal rate of roughly 15%, because the first $44,725 (2024) is taxed at 10% and 12%, not 22%.

Frequently Asked Questions — Tax Brackets in North Dakota

What is the state income tax rate in North Dakota?+
North Dakota's top marginal state income tax rate is 2.9%. Combined with the federal top rate of 37%, the highest marginal rate for North Dakota residents is 39.9%. However, most residents face a combined effective rate well below this.
What is the effective tax rate for a median earner in North Dakota?+
The median household income in North Dakota is $68,000. At that income (single filer, standard deduction), the federal effective rate is approximately 12–14%. Adding North Dakota state tax, the combined effective rate is approximately 13–16%.
Does North Dakota tax retirement income?+
Partially taxed. North Dakota may offer partial exemptions for Social Security or pension income — check with a tax professional for current rules, as retirement tax treatment varies widely by state.
How do North Dakota's taxes compare to other states?+
North Dakota's state income tax rate of 2.9% and cost of living index of 97 place it among the more tax-friendly states nationally. The median household income of $68,000 affects how burdensome the overall tax structure is for typical residents.
What tax deductions are available to North Dakota residents?+
North Dakota residents can claim all standard federal deductions — the 2025 standard deduction is $15,000 (single) or $30,000 (married). Pre-tax contributions to 401(k), HSA, and FSA accounts reduce taxable income. At the state level, North Dakota typically allows its own standard deduction — consult a tax professional for current state-specific amounts and deductions. Homeowners can deduct mortgage interest and up to $10,000 SALT (state/local taxes) federally.

Data Sources & Methodology

Federal tax brackets from IRS Revenue Procedure 2024-61 (2026 adjustments). State income tax rates from Tax Foundation. Retirement tax treatment from state revenue department publications. Median income from U.S. Census Bureau ACS. Last updated 2026.

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