North Dakota state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Two taxable brackets after a 0% bracket: for 2026, 0% up to $49,575 (single) or $82,800 (joint), 1.95% above that up to $250,400 (single), and 2.5% on income above. Verify current-year figures. |
| Tax agency | North Dakota Office of State Tax Commissioner |
| Main individual return | Form ND-1 (individuals, with Schedule ND-1NR for nonresidents and part-year residents) |
| Local income taxes | No local income taxes. |
| Sales tax | A 5% state rate plus local city and county rates (Tax Foundation shows a combined average of about 7.1%). |
| Property tax | Assessed by local governments. North Dakota has enacted property tax relief credits in recent legislative sessions; check the Tax Commissioner’s property tax pages for current programs. |
| Retirement & Social Security | North Dakota does not tax Social Security benefits. Other retirement income is generally taxable, with possible exclusions for certain pensions. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the North Dakota Office of State Tax Commissioner website.
How North Dakota income tax works
North Dakota’s individual income tax is among the lowest in the nation. The Tax Commissioner’s 2026 estimated-tax form lists a 0% bracket on taxable income up to $49,575 for single filers ($82,800 for joint filers), a 1.95% rate on income above that up to $250,400 for single filers ($304,850 for joint filers), and a 2.5% rate above those amounts. (Tax Foundation’s table, which uses 2025 widths, shows slightly different dollar thresholds, so use the Tax Commissioner’s current-year forms.) Tax Foundation ranks North Dakota’s 2.5% top rate as tied for the lowest in the country, along with Arizona.
North Dakota starts from federal taxable income, which already includes the federal standard deduction, so many middle-income families end up with taxable income inside the 0% bracket. That is why a state like North Dakota can have an income tax and still collect little from typical wage earners. It also means that federal deduction changes carry through to the state return; our guide to standard deduction vs. itemized is a good starting point. North Dakota does not tax Social Security benefits.
The sales tax is 5% statewide with local additions, giving a combined average near 7.1% in Tax Foundation’s mid-2026 data. North Dakota’s reciprocity agreements with Minnesota and Montana, per Tax Foundation, mean residents of those states who work in North Dakota (and vice versa) generally file only in their home state. Property tax relief has been a legislative focus; the Tax Commissioner’s website lists current credits.
Filing your North Dakota return and free options
North Dakota does not charge for e-filing, but the software you use may charge unless you qualify for its free filing criteria. The Tax Commissioner’s e-file pages list free and do-it-yourself options. The North Dakota Taxpayer Access Point (ND TAP) is used mainly for electronic payments. Use the Tax Commissioner’s e-file pages so your federal and state returns are submitted together.
See our free filing hub for federal options, VITA for in-person help, and extensions explained. Track your refund with state refund status guidance.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things North Dakota residents often ask about
- Large zero bracket: a 0% rate applies to taxable income up to about $49,575 (single) or $82,800 (joint) for 2026.
- Starts from federal taxable income: the federal standard deduction flows through.
- Reciprocity: Minnesota and Montana residents working in North Dakota generally file only at home.
- No charge from the state to e-file: but check your software’s own free-filing eligibility.
- Property tax relief changes: credits have changed in recent years; check the Tax Commissioner’s site.
Official North Dakota links
- North Dakota Office of State Tax Commissioner
- North Dakota: e-file for individuals
- North Dakota: individual income tax
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What are North Dakota’s income tax rates?
For 2026: 0% up to $49,575 (single) or $82,800 (joint), 1.95% above that up to $250,400 (single) or $304,850 (joint), and 2.5% above those amounts, per the Tax Commissioner’s form.
Does North Dakota tax Social Security?
No. North Dakota does not tax Social Security benefits.
Can I e-file my North Dakota return for free?
The state does not charge to e-file, but your software provider may unless you meet its free filing criteria. The Tax Commissioner lists free and do-it-yourself options.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.