Tax Bracket Calculator for North Dakota (ND) — Free Calculator

North Dakota Tax Brackets (2026)

North Dakota uses a flat income tax system with a top marginal rate of 2.5% flat.

North Dakota Bracket Structure

Flat 2.5% on North Dakota taxable income (as of 2024; previously graduated up to 2.9%)

North Dakota moved to a flat 2.5% income tax in 2024, consolidating from a graduated system. This is one of the lowest state income tax rates in the US among states that have an income tax. ND also allows an exemption for out-of-state income for non-residents working temporarily in ND.

Federal Tax Brackets Still Apply to North Dakota Residents

Regardless of North Dakota's state tax rules, all residents pay federal income tax. Federal brackets for 2024 range from 10% (on income up to $11,600 for single filers) to 37% (on income over $609,350). Your effective federal rate is typically well below the top marginal rate due to the graduated bracket structure.

Effective vs. Marginal Rate in North Dakota

Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by total income. For North Dakota residents the marginal rate can reach 2.5% flat but most filers pay a lower effective rate. The median household income in North Dakota is $65,315.

Data: Tax Foundation (2024), IRS Statistics of Income, US Census Bureau ACS 2023. Updated 2024–2025. Figures reflect state averages — consult a licensed CPA for personalized tax advice.

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Frequently Asked Questions

What tax brackets apply to North Dakota residents?

North Dakota has a flat income tax system. Flat 2.5% on North Dakota taxable income (as of 2024; previously graduated up to 2.9%). Federal brackets also apply on top of the state tax.

What is the difference between marginal and effective tax rate in North Dakota?

Your marginal rate is the rate on your highest dollar of income. Your effective rate is your total tax burden divided by total income. In North Dakota, even if the top marginal rate is 2.5% flat, most residents pay a lower effective rate because lower income portions are taxed at lower brackets.

Does North Dakota have different tax brackets for married filers?

Yes, North Dakota typically has different bracket thresholds for single vs. married filing jointly filers. Married joint filers often have brackets approximately twice as wide, reducing the marriage penalty. Check the North Dakota Department of Revenue for current bracket tables.

How does this tax bracket calculator work for North Dakota?

Enter your income and filing status. The calculator applies both federal and North Dakota state tax brackets to show your marginal rate, effective rate, and total estimated tax. North Dakota's flat rate of up to 2.5% flat is applied to your state taxable income.