North Dakota Take-Home Pay Calculator (2026)

North Dakota has a graduated income tax with a top rate of 2.5%, one of the lowest top rates among states that impose an income tax. The state uses two brackets. Income up to $44,725 for single filers is taxed at 1.95%, and income above that is taxed at 2.5%. For most workers in North Dakota, the effective state rate is somewhere between 1.5% and 2.5%, depending on income.

North Dakota significantly simplified and cut its income tax in 2023, eliminating several brackets and reducing rates substantially. Previously the top rate was 2.9%, and lower income workers paid different rates. The new two-bracket system is one of the simplest income tax structures in the country. A single worker earning $70,000 has approximately $55,400 of North Dakota taxable income after the standard deduction and owes roughly $1,200 in state income tax.

The state conforms to the federal standard deduction, so the $14,600 deduction for single filers applies on both returns. This conformity makes North Dakota returns straightforward for workers without complex deductions. Most workers can calculate their approximate state tax by taking their federal AGI, subtracting the standard deduction, and applying 2.5% to anything above the lower bracket threshold.

North Dakota cities do not impose local income taxes. Fargo, Bismarck, and Grand Forks do not add city wage taxes. At combined effective rates of 1.5% to 2.5%, North Dakota workers keep nearly all their gross wages compared to state income tax, and the out-of-pocket dollar difference between North Dakota and a state like Minnesota (effective rate near 7%) is several thousand dollars per year for a middle-income earner.