Your hub for North Dakota taxes: state income tax (Flat 1.5%), plus free calculators for take-home pay, self-employment tax, quarterly estimates, and salary conversion.
Last updated: May 2026 · Data: IRS, BLS, North Dakota Office of State Tax Commissioner
North Dakota levies a state income tax (Flat 1.5%) that is withheld from wages on top of federal tax and FICA. North Dakota has near-zero income tax for most residents, with the first $44,725 (single) exempt and only a 1.5% rate above that. It has one of the lowest effective income tax rates in the nation.
| Tax | 2026 Rate / Detail |
|---|---|
| North Dakota State Income Tax | Flat 1.5% |
| North Dakota State Sales Tax (base) | 5% |
| Federal Income Tax | 10% to 37% (progressive brackets) |
| Social Security | 6.2% on first $176,100 |
| Medicare | 1.45% on all wages (plus 0.9% above $200,000) |
| Federal Standard Deduction (Single / MFJ) | $15,000 / $30,000 |
| Minimum Wage | $7.25 / hour |
| State Tax Authority | North Dakota Office of State Tax Commissioner |
North Dakota has a state income tax. The 2026 rate is Flat 1.5%. This applies on top of federal income tax and FICA (Social Security and Medicare) withheld from your pay.
For 2026, North Dakota income tax is Flat 1.5%. North Dakota has near-zero income tax for most residents, with the first $44,725 (single) exempt and only a 1.5% rate above that. It has one of the lowest effective income tax rates in the nation.
A North Dakota paycheck has federal income tax, North Dakota state income tax (Flat 1.5%), Social Security (6.2% up to $176,100), and Medicare (1.45%) withheld. Try the take-home pay calculator for a personalized net-pay estimate.
Yes. Self-employed workers in North Dakota generally make quarterly estimated payments to the IRS and to the state if they expect to owe tax. The quarterly estimated tax calculator estimates each payment and the due dates.
The North Dakota statewide base sales tax rate is 5%. Local jurisdictions may add their own rates on top of the state rate.