North Dakota rules
How North Dakota taxes your paycheck in 2026
North Dakota has the lowest top income-tax rate of any state that levies one — just 2.5%. After a 2023 reform, the state collapsed its brackets so that a large first band of income is taxed at 0%, with only two positive rates above it.
| Rate | Taxable income |
|---|---|
| 0% | $0 – $47,150 |
| 1.95% | $47,150 – $238,200 |
| 2.5% | $238,200 and up |
North Dakota begins from your federal taxable income, so the federal standard deduction ($16,100 single / $32,200 married for 2026) is already applied before these rates.
Comparing North Dakota to other states
For contrast, run the same salary through a high-tax state like California or Minnesota, or a no-tax neighbor like South Dakota.
Questions
North Dakota salary calculator FAQ
What is the North Dakota income tax rate for 2026?
North Dakota has a two-bracket structure on top of a 0% band: income above the first threshold is taxed at 1.95%, and income above roughly $238,200 (single) is taxed at 2.5% — the lowest top rate of any state that levies an income tax.
How much is taken out of a paycheck in North Dakota?
A North Dakota paycheck is reduced by federal income tax, 6.2% Social Security, 1.45% Medicare and a low state income tax (0% on the first band, then 1.95%). On a $70,000 single salary, total deductions are roughly 20% to 22%.
Does North Dakota tax all of my income?
No. North Dakota starts from your federal taxable income, so the federal standard deduction is already subtracted, and the first band of income is taxed at 0% before the 1.95% rate begins.
What is the take-home pay on $100,000 in North Dakota?
A single filer earning $100,000 in North Dakota takes home roughly $76,000 to $77,000 a year after federal tax, FICA and the low state income tax. Use the calculator above for your exact figure.
- Sources: North Dakota Office of State Tax Commissioner (2026 rate schedule) · IRS Rev. Proc. 2025-32 · SSA 2026 wage base.
- 🔄 Last updated June 9, 2026 · Tax year 2026
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