North Dakota state income tax rates and calculator
North Dakota has a graduated state income tax, with a top rate of 2.5 percent for income earned in the 2024 tax year, to be reported on tax returns filed in 2025.
North Dakota personal income tax rates for 2024
North Dakota has three income tax brackets, based on income and filing status (single, married filing jointly, etc.).
| North Dakota income tax rates for 2024 | ||||
| Tax rate | Single | Married filing jointly | Married filing separately | Head of household |
| 0% | $0 to $47,150 | $0 to $78,775 | $0 to $39,375 | $0 to $63,175 |
| 1.95% | $47,150 to $238,200 | $78,775 to $289,975 | $39,375 to $144,975 | $63,175 to $264,100 |
| 2.5% | $238,200+ | $289,975+ | $144,975+ | $264,100+ |
Who has to file North Dakota state taxes?
Generally, residents who lived in North Dakota for all of the tax year, and who were required to file a federal income tax return, must file a state tax return.
Some part-year residents who lived in the state more than seven months also must file. Also, nonresidents who filed a federal return and earned gross income from a North Dakota source during the tax year need to submit a state tax return as well.
North Dakota has a reciprocity agreement with Minnesota and Montana, meaning that income earned by a North Dakota resident in those states is only taxable in North Dakota and vice versa. You can find the full details of North Dakota’s residency rules here.
North Dakota tax returns must be filed by April 15, unless that day falls on a weekend or holiday, in which case it is the next business day.
Is there a personal exemption or standard deduction in North Dakota?
North Dakota does not have a personal exemption but it does offer a standard deduction.
| Filing Status | Standard Deduction |
|---|---|
| Single | $12,750 |
| Head of household | $19,125 |
| Married filing jointly | $25,500 |
| Married filing separately + spouse does not itemize deductions | $12,750 |
| Married filing separately + spouse itemizes deductions | $0 |
The state offers a variety of income tax credits, including those for taxpayers making charitable contributions to a qualified endowment fund. North Dakota also has a Family Member Tax Credit for qualified care expenses like adult day care and home health agency services. The Partnership Plan Long-Term Care Insurance Credit is for premiums paid on a partnership plan long-term care insurance policy.
North Dakota sales tax rate
Sales tax for most retail sales in North Dakota is 5 percent. Cities and counties can also levy their own sales taxes.
There are a few exceptions: Alcohol is subject to a 7 percent state sales tax, new farm machinery used exclusively for agriculture production is taxed at 3 percent and new mobile homes are taxed at 3 percent.
Other things to know about North Dakota taxes
- Property taxes are collected by counties in the state, and the revenue is distributed to local jurisdictions and entities, including school districts. For more on property taxes in the state, visit the North Dakota Association of Counties. The effective (average) property tax rate is 0.97 percent, according to the Tax Foundation.
- North Dakota has no inheritance, estate or gift tax.
- The state has a graduated corporate income tax, with rates ranging from 1.41 percent and 4.31 percent.
- The gasoline tax is 23 cents per gallon.
- The cigarette excise tax is 44 cents per pack.
- Marijuana is legal for medicinal purposes and is taxed at 4.2 percent.