Estimate your North Dakota state income tax plus combined federal and ND state tax for 2026. 2.5% top rate.
North Dakota has very low income tax with a top rate of just 2.5%. North Dakota recently eliminated income taxes entirely for lower-income filers. North Dakota's income tax is one of the most favorable nationally for all income levels. Use the calculator above to estimate your combined federal and North Dakota state income tax for 2026. State tax figures use a simplified rate — for precise North Dakota state tax calculations, consult the North Dakota Department of Revenue or a licensed tax professional.
North Dakota has a 2.5% top rate state income tax for 2026. North Dakota has very low income tax with a top rate of just 2.5%. North Dakota recently eliminated income taxes entirely for lower-income filers. North Dakota's income tax is one of the most favorable nationally for all income levels. The state income tax is calculated separately from federal income tax and is paid through payroll withholding or quarterly estimated payments.
North Dakota has its own state standard deduction separate from the federal standard deduction ($15,750 single, $31,500 MFJ in 2026). For precise North Dakota state deduction amounts, consult the North Dakota Department of Revenue or a state tax professional.
North Dakota's 2.5% top rate state income tax can be compared to other states using our state tax calculator above. The U.S. average top marginal state income tax rate is approximately 5-6%. Nine states have no income tax at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming), while California has the highest at 13.3%.
North Dakota offers state tax credits and deductions that may reduce your state tax liability. Common state credits include earned income credits, child tax credits, and credits for the elderly. Consult the North Dakota Department of Revenue website or a licensed tax professional for credits specific to your situation and income level.
Use the calculator above. Enter your income and ND is pre-selected as your state. The calculator computes your 2026 federal income tax using the One Big Beautiful Bill Act brackets (10%-37%), adds your estimated North Dakota state income tax (2.5% top rate simplified), and displays your total tax burden, combined effective rate, and annual take-home pay. All calculations happen instantly in your browser.