North Dakota Tax Brackets, Rates and Standard Deductions
Find North Dakota income tax forms, tax brackets, and rates by tax year.
If you still need to file a return for a previous tax year, find the North Dakota tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the ND Tax Agency. For Federal or IRS back taxes, access the tax forms here.
Below are links to other important North Dakota income tax return information and related features (e.g., tax extension, amendment, etc.)
North Dakota Income Tax Returns
North Dakota Tax Deadlines, Extension, Penalties
Prepare only a ND State Return without an IRS return
File a North Dakota Tax Amendment
North Dakota Income Tax Forms
North Dakota Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due
Here you can find how your North Dakota-based income is taxed at different rates within the given tax brackets. When you prepare your return on eFile.com, this is calculated based on your income.
North Dakota Tax Brackets for Tax Year 2025
For the 2025 tax year, North Dakota has three income tax brackets, ranging from 0% to 2.5%, based on filing status and type of income, and taxable income is taxed at different rates within the applicable brackets.
| 0% |
Single |
$0 to $48,475 |
0% of Income |
| MFJ/Qualifying Widow |
$0 to $80,975 |
0% of Income |
| MFS |
$0 to $40,475 |
0% of Income |
| HOH |
$0 to $64,950 |
0% of Income |
| 1.95% |
Single |
$48,475 to $244,825 |
$0 + 1.95% |
| MFJ/Qualifying Widow |
$80,975 to $298,075 |
$0 + 1.95% |
| MFS |
$40,475 to $149,025 |
$0 + 1.95% |
| HOH |
$64,950 to 271,450 |
$0 + 1.95% |
| 2.50% |
Single |
$244,825+ |
$3,828.83 + 2.50% over $244,825 |
| MFJ/Qualifying Widow |
$298,075+ |
$4,233.45 + 2.50% over $298,075 |
| MFS |
$149,025+ |
$2,116.73 + 2.50% over $149,025 |
| HOH |
$271,450+ |
$4,026.75 + 2.50% over $271,450 |
North Dakota Tax Brackets for Tax Year 2024
For Tax Year 2024, North Dakota had three marginal income tax brackets, ranging from 0% at the lowest bracket to 2.50% at the highest bracket.
0%
Single
$0 to $47,150
0% of Income
MFJ/Qualifying Widow
$0 to $78,775
0% of Income
MFS
$0 to $39,375
0% of Income
HOH
$0 to $63,175
0% of Income
1.95%
Single
$47,150 to $238,200
$0 + 1.95%
MFJ/Qualifying Widow
$78,775 to $289,975
$0 + 1.95%
MFS
$39,375 to $144,975
$0 + 1.95%
HOH
$63,175 to 264,100
$0 + 1.95%
2.50%
Single
$238,200+
$3,725.48 + 2.50% over $238,200
MFJ/Qualifying Widow
$289,975+
$4,118.40 + 2.50% over $289,975
MFS
$144,975+
$2,059.20 + 2.50% over $144,975
HOH
$264,100+
$3,918.04 + 2.50% over $264,100
North Dakota Tax Brackets for Tax Year 2023
For Tax Year 2023, North Dakota had three marginal income tax brackets, ranging from 0% at the lowest bracket to 2.50% at the highest bracket.
0%
Single
$0 to $44,725
0% of Income
MFJ/Qualifying Widow
$0 to $74,750
0% of Income
MFS
$0 to $37,375
0% of Income
HOH
$0 to $59,950
0% of Income
1.95%
Single
$44,725 to $225,975
$0 + 1.95%
MFJ/Qualifying Widow
$74,750 to $275,100
$0 + 1.95%
MFS
$37,375 to $137,550
$0 + 1.95%
HOH
$59,950 to 250,550
$0 + 1.95%
2.50%
Single
$225,975+
$3,534.38 + 2.50% over $225,975.
MFJ/Qualifying Widow
$275,100+
$3,906.83 + 2.50% over 275,100.
MFS
$137,550+
$1,953.41 + 2.50% over $137,550.
HOH
$250,550+
$3,716.70 + 2.50% over $250,550.
North Dakota Tax Brackets for Tax Year 2022
For Tax Year 2022, North Dakota had five marginal income tax brackets, ranging from 0% at the lowest bracket to 2.90% at the highest bracket.
1.10%
Single
$0 to $41,775
1.10% of Income
MFJ/Qualifying Widow
$0 to $69,700
1.10% of Income
MFS
$0 to $34,850
1.10% of Income
HOH
$0 to $55,900
1.10% of Income
2.04%
Single
$41,775 to $101,050
$459.53 + 2.04%
MFJ/Qualifying Widow
$69,700 to $168,450
$766.70 + 2.04%
MFS
$34,850 to $84,225
$383.35 + 2.04%
HOH
$55,900 to 144,400
$614.90 + 2.04%
2.27%
Single
$101,050 to $210,825
$1,668.74 + 2.27%
MFJ/Qualifying Widow
$168,450 to $256,650
$2,781.20 + 2.27%
MFS
$84,225 to $128,325
$1,390.60 + 2.27%
HOH
$144,400 to $233,750
$2,420.30 + 2.27%
2.64%
Single
$210,825 to $458,350
$4,160.63 + 2.64%
MFJ/Qualifying Widow
$256,650 to $458,350
$4,783.34 + 2.64%
MFS
$128,325 to $229,175
$2,391.67 + 2.64%
HOH
$233,750 to $458,350
$4,448.55 + 2.64%
2.90%
Single
$458,350+
$10,695.29 + 2.90% over $458,350.
MFJ/Qualifying Widow
$458,350+
$10,108.22 + 2.90% over 458,350.
MFS
$229,175+
$5,054.11 + 2.90% over $229,175.
HOH
$458,350+
$10,377.99 + 2.90% over $458,350.
North Dakota Standard and Itemized Deductions
Officially, North Dakota does not have standard deductions; however, they technically apply the federal standard deductions when calculating taxable income. Similarly, although North Dakota does not have specific itemized deductions, they do allow adjustments to income similar to itemized deductions at the federal level.
Attention: When you prepare and eFile your Tax Return North Dakota tax return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.
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