Quick answer
North Dakota taxes income in 2 brackets from 1.95% to 2.50% for 2026; for single filers the top rate starts above $244,825. The single-filer standard deduction is $16,100, per the Tax Foundation's compilation of state law as of January 1, 2026.
Data as of 2026-01-01. Source: Tax Foundation (state statutes, Jan 1 2026)
| Single rate | Single: income over | Married-joint rate | Married-joint: income over |
|---|---|---|---|
| 1.95% | $48,475 | 1.95% | $80,975 |
| 2.50% | $244,825 | 2.50% | $298,075 |
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Last updated 2026-10-16. Data only, not financial or tax advice.