North Dakota paycheck taxes at a glance
| State income tax | 1.95% to 2.5% (3 brackets, 0% up to $49,575 single) |
|---|---|
| Standard deduction | $16,100 single, $32,200 joint, $24,150 head of household |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | None |
| Reciprocity | With MN, MT |
| Figures | Tax year 2026 |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
North Dakota income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $49,575 | 0% |
| $49,575 to $250,400 | 1.95% |
| Over $250,400 | 2.5% |
| Taxable income | Rate |
|---|---|
| $0 to $82,800 | 0% |
| $82,800 to $304,850 | 1.95% |
| Over $304,850 | 2.5% |
| Taxable income | Rate |
|---|---|
| $0 to $66,400 | 0% |
| $66,400 to $277,600 | 1.95% |
| Over $277,600 | 2.5% |
Worked examples
A $75,000 salary in Fargo, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | − $295.00 | − $7,670 |
| Social Security and Medicare | − $220.67 | − $5,738 |
| North Dakota income tax | − $6.99 | − $182 |
| Take-home pay | $2,361.95 | $61,411 |
Single, paid every two weeks (26 paychecks). North Dakota taxable income is $58,900 and the state tax is $182, an effective 0.242% of gross pay. After the $16,100 federal standard deduction, only the taxable income above $49,575 is taxed, at 1.95%, so the effective North Dakota rate stays well under 1%.
A $140,000 household in Bismarck, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $5,384.62 | $140,000 |
| 401(k) at 5% | − $269.23 | − $7,000 |
| Federal income tax | − $276.92 | − $7,200 |
| Social Security and Medicare | − $411.92 | − $10,710 |
| North Dakota income tax | − $13.50 | − $351 |
| Take-home pay | $4,413.04 | $114,739 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). North Dakota taxable income is $100,800 and the state tax is $351, an effective 0.251% of gross pay. The joint 0% bracket covers the first $82,800 of taxable income, and the 5% 401(k) deferral lowers North Dakota tax because the state starts from federal figures.
A 0% bracket for most of the first $50,000
North Dakota has three income tax rates: 0%, 1.95% and 2.5%. The brackets rise with inflation every year. For 2026 the 0% bracket covers taxable income up to $49,575 for single filers, $66,400 for heads of household, $82,800 for married couples filing jointly and $41,400 for married people filing separately. Because taxable income is counted after the federal standard deduction, a single worker with only wage income pays nothing until pay passes about $65,700. The 2.5% rate applies only to the highest earners.
Built on federal taxable income
Your North Dakota return begins with the federal taxable income on your Form 1040, then makes a few state additions and subtractions. That means the federal standard deduction ($16,100 single, $24,150 head of household, $32,200 joint for 2026) and any federal itemized deductions carry over, and traditional 401(k), HSA and cafeteria-plan deductions lower North Dakota tax too. North Dakota has no separate personal or dependent exemptions, so children reduce only your federal tax here.
Minnesota and Montana reciprocity
North Dakota has reciprocal agreements with Minnesota and Montana. A Montana resident who works in North Dakota pays income tax only to Montana. A Minnesota resident does the same if they keep a permanent home in Minnesota and return to it at least once a month. To stop North Dakota withholding, give your employer Form NDW-R each year. North Dakota residents working in those states are taxed only by North Dakota.
No local income tax or state payroll programs
No North Dakota city or county taxes wages, so Fargo, Bismarck, Grand Forks and Minot paychecks look the same. The state has no disability insurance or paid family leave program taken from wages, and unemployment insurance is paid by employers. Apart from federal income tax, Social Security and Medicare, the only tax line on most pay stubs is North Dakota income tax withholding, which employers work out from your federal Form W-4.
North Dakota vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| North Dakota | 1.95% to 2.5% (3 brackets, 0% up to $49,575 single) | $182 | $61,411 |
| Minnesota | 5.35% to 9.85% (4 brackets) | $4,007 | $57,586 |
| South Dakota | None on wages | $0 | $61,593 |
| Montana | 4.7% to 5.65% (2 brackets) | $2,877 | $58,716 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.