North Dakota tax tables 2026
The figures set by or for North Dakota for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
North Dakota income tax brackets: Single
| State taxable income, per year | Rate |
|---|---|
| $0 to $49,575 | 0% |
| $49,575 to $250,400 | 1.95% |
| Over $250,400 | 2.5% |
Source: North Dakota Office of State Tax Commissioner, 2026 Form ND-1ES — 2026 Forms ND-1 and ND-EZ Tax Rate Schedules · retrieved 2026-10-16
North Dakota income tax brackets: Married filing jointly and qualifying surviving spouse
| State taxable income, per year | Rate |
|---|---|
| $0 to $82,800 | 0% |
| $82,800 to $304,850 | 1.95% |
| Over $304,850 | 2.5% |
Source: North Dakota Office of State Tax Commissioner, 2026 Form ND-1ES — 2026 Forms ND-1 and ND-EZ Tax Rate Schedules · retrieved 2026-10-16
North Dakota income tax brackets: Married filing separately
| State taxable income, per year | Rate |
|---|---|
| $0 to $41,400 | 0% |
| $41,400 to $152,425 | 1.95% |
| Over $152,425 | 2.5% |
Source: North Dakota Office of State Tax Commissioner, 2026 Form ND-1ES — 2026 Forms ND-1 and ND-EZ Tax Rate Schedules · retrieved 2026-10-16
North Dakota income tax brackets: Head of household
| State taxable income, per year | Rate |
|---|---|
| $0 to $66,400 | 0% |
| $66,400 to $277,600 | 1.95% |
| Over $277,600 | 2.5% |
Source: North Dakota Office of State Tax Commissioner, 2026 Form ND-1ES — 2026 Forms ND-1 and ND-EZ Tax Rate Schedules · retrieved 2026-10-16
North Dakota income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 2.5% |
Source: North Dakota Office of State Tax Commissioner, 2026 Form ND-1ES — 2026 Forms ND-1 and ND-EZ Tax Rate Schedules · retrieved 2026-10-16
Employee contributions
North Dakota supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 1.5% |
Source: Withholding Rates & Instructions for wages paid in 2026, Section 3 — Supplemental Wages (p.57) · retrieved 2026-10-16
Employer costs
North Dakota state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $46,600 |
| New employer rate | 1% |
| Experience-rated range: lowest | 0.07% |
| Experience-rated range: highest | 9.67% |
North Dakota's base new-employer rate from the U.S. Department of Labor's 2026 summary. State surcharges, if any, are not included.
Source: Job Service North Dakota, 2026 UI Tax Rate Schedules · retrieved 2026-10-20
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Official sources
- Withholding Rates & Instructions, for wages paid in 2026 · retrieved 2026-10-16
- Income Tax Withholding & Information Returns Guideline · retrieved 2026-10-16
- 2026 Form ND-1ES, Estimated Income Tax — Individuals (2026 tax rate schedules) · retrieved 2026-10-16
- Job Service North Dakota, 2026 UI Tax Rate Schedules · retrieved 2026-10-20
How every figure is checked: methodology. All datasets: CalcBloc data.