North Dakota

ND2026 Tax Data
Income Tax
2.9%
Sales Tax
5.00%
Property Tax
0.98%

North Dakota Income Tax Brackets (2026)

RateSingle Filers
1.10%$0 - $44,725
2.04%$44,725 - $107,150
2.64%$107,150 - $225,975
2.90%$225,975+

North Dakota Tax Overview 2026

North Dakota has a progressive income tax system with rates ranging from 1.10% to 2.90%. The state sales tax rate is 5.00% and property taxes average 0.98% of home value.

  • Sales Tax: Base rate 5.00%. Combined rate up to 8.00% with local taxes.
  • Groceries: Exempt from sales tax
  • Prescriptions: Exempt from sales tax
  • Clothing: Subject to sales tax
  • Property Tax: Effective rate of 0.98% on a median home value of $191,500

North Dakota Tax FAQ

What is the income tax rate in North Dakota for 2026?

North Dakota's income tax rate ranges from 1.1% to 2.9% (progressive brackets). Use our North Dakota income tax calculator above to estimate your specific tax.

What is the sales tax rate in North Dakota?

The base state sales tax rate in North Dakota is 5.00%. With local taxes, the combined rate can reach up to 8.00%. Groceries are exempt from sales tax.

Does North Dakota tax retirement income?

North Dakota taxes retirement income such as pensions and 401(k) distributions as ordinary income. Check with a tax professional for specific retirement tax rules.

What is the standard deduction in North Dakota for 2026?

The standard deduction for single filers in North Dakota is $14,600 and $29,200 for married couples filing jointly.

How do North Dakota tax rates compare to other states?

North Dakota's top income tax rate of 2.9% is below the national average. Combined state and local sales tax rates in North Dakota are 5.00%. Use our comparison tools to see how North Dakota stacks up against neighboring states.