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North Dakota State Tax Guide (2026)

Graduated system with a comparatively low top rate (~2.90%). 2026 thresholds inflation-indexed — verify against ND DOR. Not a community property state.

Income tax structuregraduated
Top marginal rate2.9%
Flat rate—
Local income taxNone
Reciprocity agreementsNone listed
Convenience-of-employer ruleNo
Community property stateNo
State estate / inheritance taxNo
QSBS conformityunknown

Quick answer (North Dakota, 2026)

North Dakota uses a graduated individual income tax and a top rate of 2.9%. There is no local (city/county) income tax on top of the state rate. No state estate or inheritance tax applies. Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-11).

⚠ Some figures for North Dakota are not yet fully verified. Treat as indicative and confirm with the North Dakota Department of Revenue before relying on them.

Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the embedded estimator below for your own number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.

This guide summarizes structural facts for planning. It is not a substitute for the official North Dakota tax code or a licensed preparer.

Estimate your North Dakota state income tax

Pre-filled for North Dakota (ND). Enter your state taxable income and filing status to see the estimated state (and any local) tax, effective rate, and a printable breakdown.

Structure
graduated
Top rate
2.9%
State tax
$1,212
Eff. rate (state+local)
1.5%

Graduated system with a comparatively low top rate (~2.90%). 2026 thresholds inflation-indexed — verify against ND DOR. Not a community property state.

⚠ Some figures for this state are not yet fully verified — confirm with the state Department of Revenue before relying on them.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources

Frequently asked questions

Does North Dakota have a state income tax in 2026?
Yes. north dakota uses a graduated individual income tax and a top rate of 2.9%.
What is the top income tax rate in North Dakota for 2026?
The top marginal individual income tax rate in North Dakota for 2026 is 2.9%.
Does North Dakota have local income taxes?
No. North Dakota has no local income tax on top of the state rate.
Does North Dakota have an estate or inheritance tax?
No. North Dakota does not levy a state estate or inheritance tax; the federal estate tax may still apply above the $15M exemption.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources
By: FiscTalk Editorial TeamSourced & checked: In-house, against primary sourcesPublished: 2026-08-09Last reviewed: 2026-08-09

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