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Individual Income Tax Rates
North Dakota's low individual income tax rates are competitive with other states that levy an income tax. The rates -- ranging from 1.84 percent to 4.86 percent -- are applied to federal taxable income by certain state adjustments.
The tax rates correspond to five income brackets which vary depending on the taxpayer's filing status (single, married filing jointly, head of household, qualifying widow or widower, and married filing separately). The income brackets are indexed for inflation each year. Every North Dakota resident who has a federal income tax filing requirement is required to file a North Dakota income tax return.
Related Links:
Office of State Tax Commissioner
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