United States · State income tax
North Dakota state income tax rate 2027.
North Dakota’s bracket schedule from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: North Dakota has 3 brackets for 2026 with rates from 0% to 2.5%. The top rate starts at $250,400 of taxable income for single filers and $304,850 for joint filers. No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
Estimate your tax
Result
Enter your North Dakota taxable income and press Estimate.
The North Dakota schedule
ND Office of State Tax Commissioner, Form ND-1ES 2026 (SFN 28709, 12-2025), '2026 Forms ND-1 and ND-EZ Tax Rate Schedules': single 0% to $49,575, 1.95% to $250,400, 2.50% above; married filing jointly and qualifying surviving spouse 0% to $82,800, 1.95% to $304,850, 2.50% above. Edges are indexed annually by the Tax Commissioner under N.D.C.C. s.57-38-30.3(1)(g); no Tax Foundation figures used.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $49,575 | 0% | 0% |
| $49,575 to $250,400 | 1.95% | 1.95% |
| Over $250,400 | 2.5% | 2.5% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $82,800 | 0% | 0% |
| $82,800 to $304,850 | 1.95% | 1.95% |
| Over $304,850 | 2.5% | 2.5% |
Deductions, exemptions and local tax
North Dakota taxable income starts from federal taxable income (s.57-38-30.3(2)), so the federal standard deduction applies; the 0% band is effectively the state's exemption. Married joint filers get an adjustment so the deduction is double the single standard deduction (s.57-38-30.3(2)(o)). Not modelled.
No local income tax found in the sources cited (none stated). Statute reduces income by 40% of net long-term capital gain and qualified dividends in ND taxable income (s.57-38-30.3(2)(d)); estimator does not model. Married filing separately and head-of-household schedules differ; not modelled.
What changes in 2027 (projected)
N.D.C.C. s.57-38-30.3(1) sets rates 0%/1.95%/2.5% and (1)(g) requires the Tax Commissioner to raise the bracket edges each year by the federal cost-of-living adjustment while leaving rates unchanged. No fixed 2027 dollar edges exist, so 2027 is a projection.
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of North Dakota taxable income owes $593 under the 2026 schedule, an effective rate of 0.74% and a marginal rate of 1.95%. A joint filer with $150,000 of North Dakota taxable income owes $1,310 under the 2026 schedule, an effective rate of 0.87% and a marginal rate of 1.95%. The 2027 projection for the same incomes is the same dollar amount ($593 and $1,310) because the 2026 schedule is carried forward.
Common mix-ups
- North Dakota's lowest rate is 1.95%. The schedule has a 0% band first: $0 to $49,575 single and $0 to $82,800 joint for 2026.
- Joint brackets are exactly double the single ones. For 2026 the joint 0% band ends at $82,800 vs $49,575 single, and the 1.95% band ends at $304,850 vs $250,400, so joint edges are not simple doubles.
- The statute's printed dollar edges are the 2026 ones. The statute text prints older edges ($44,725 single, $74,750 joint); the Tax Commissioner indexes them annually, and the 2026 ND-1ES schedule uses $49,575 and $82,800.
- The top rate is above 2.5%. 2.50% is the highest rate in s.57-38-30.3(1)(a)-(b); it starts above $250,400 single and $304,850 joint in 2026.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule (see the section above).
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- North Dakota Form ND-1ES 2026 (estimated tax) (2026 ND-1 and ND-EZ tax rate schedules, all filing statuses) (retrieved November 9, 2026)
- North Dakota Century Code chapter 57-38 (PDF) (s.57-38-30.3 rates, indexing clause (1)(g), adjustments (2)) (retrieved November 9, 2026)
- ND Tax Dept Individual Income Tax page (Page fetched was labelled tax year 2025 (single $48,475/$244,825; joint $80,975/$298,075); used only to confirm structure and to show 2025 edges) (retrieved November 9, 2026)
Frequently asked questions
What is the North Dakota state income tax rate for 2027?
North Dakota has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rates (0%, 1.95%, 2.5%).
What is the top North Dakota income tax rate?
2.5% under the 2026 schedule. It starts at $250,400 of taxable income for single filers and $304,850 for joint filers.
How much North Dakota income tax would I pay on $80,000?
A single filer with $80,000 of North Dakota taxable income owes $593 under the 2026 schedule, an effective rate of 0.74% and a marginal rate of 1.95%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. North Dakota can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
North Dakota sources read on November 9, 2026: North Dakota Form ND-1ES 2026; North Dakota Century Code chapter 57-38; ND Tax Dept Individual Income Tax page. The links in the Sources section go to the originals.
Why is the first part of income taxed at 0% in North Dakota?
The 2026 ND-1/ND-EZ schedule applies 0.00% up to $49,575 (single) and $82,800 (married filing jointly) before the 1.95% rate begins.
Does North Dakota tax capital gains differently?
s.57-38-30.3(2)(d) lets taxpayers subtract 40% of net long-term capital gain and of qualified dividends (30% of dividends if taxed at ordinary federal rates), to the extent allocated to the state.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the North Dakota tax agency or a tax professional before you file.