North Dakota income tax calculator
Estimate your 2026 North Dakota and federal income tax and whether you will get a refund. A single filer earning $75,000 owes about $182 in North Dakota income tax and $7,676 in federal income tax.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Estimated federal amount owed
$876.00
Federal tax $9,876 · North Dakota owed $377
| Federal tax | $9,876 | 11.6% |
|---|---|---|
| North Dakota and local tax | $377 | 0.4% |
| Income after these taxes | $74,747 | 87.9% |
- Adjusted gross income
- $85,000
- Taxable income
- $68,900
- Deduction used
- Standard $16,100
- Federal bracket
- 22%
- Effective federal rate
- 11.6%
- ND tax after credits
- $377
Where your federal tax comes from
Ordinary income by bracketFederal return summary
Form 1040, 2026| Line | Amount |
|---|---|
| Total income | $85,000.00 |
| Adjustments | -$0.00 |
| Adjusted gross income | $85,000.00 |
| Standard deduction | -$16,100.00 |
| Taxable income | $68,900.00 |
| Income tax | $9,876.00 |
| Total federal tax | $9,876.00 |
| Withholding and estimated payments | $9,000.00 |
| Federal amount owed | $876.00 |
North Dakota return
2026 rules| Line | Amount |
|---|---|
| State taxable income | $68,900.00 |
| Tax before credits | $376.84 |
| State tax after credits | $376.84 |
| State withheld | $0.00 |
| State amount owed | $376.84 |
- 2026 rate schedules are final; the marriage penalty credit is not included.
Income tax in North Dakota
- North Dakota taxes 2026 income at 0% up to $49,575 of taxable income for single filers ($82,800 joint), 1.95% above that, and 2.50% above $250,400 ($304,850 joint).
- It starts from federal taxable income, so the federal standard or itemized deduction and the federal deductions for tips, overtime, seniors and car loan interest carry over.
- Social Security included in federal taxable income is fully subtracted, as is 40% of qualified dividends and net long-term capital gains.
- There is no state earned income credit or child tax credit.
2026 income tax at common incomes (wages only, standard deduction)
| Income | Federal tax, single | North Dakota tax, single | North Dakota rate, single | North Dakota tax, married |
|---|---|---|---|---|
| $40,000 | $2,623 | $0 | 0.0% | $0 |
| $60,000 | $5,023 | $0 | 0.0% | $0 |
| $75,000 | $7,676 | $182 | 0.2% | $0 |
| $100,000 | $13,176 | $669 | 0.7% | $0 |
| $150,000 | $24,734 | $1,644 | 1.1% | $683 |
Rates
Top rate 2.5%. At $75,000 of wages, each extra $1,000 adds about $20 of North Dakota tax.
Family example
A married couple earning $60,000 with two children and $4,000 of child care: North Dakota tax of $0 before credits, no state credits, for $0 owed.
Local income tax
None figured on the North Dakota return.
Examples assume wages only, the standard deduction and no other income. See what comes out of each check in the North Dakota paycheck calculator.
More for North Dakota: North Dakota paycheck calculator · North Dakota mortgage calculator · North Dakota home affordability calculator
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How this is calculated
Federal return
The 2026 Form 1040: standard or itemized deduction, the new Schedule 1-A deductions, tax rates, child tax credit, child and dependent care credit and EITC.
North Dakota
North Dakota's 2026 resident return: its starting point, Social Security and retirement adjustments, deductions, exemptions, rates and main credits.
Sources
Official North Dakota tax guidance (2 sources), checked for 2026. 2026 rate schedules are final; the marriage penalty credit is not included.
Sources
Related guides
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Questions
How much North Dakota income tax do I pay on $75,000?
About $182 for a single filer with only wage income and the standard deduction (0.2% of income), or $0 for a married couple filing jointly on the same income. Federal income tax on $75,000 for a single filer is about $7,676.
What is North Dakota's top income tax rate in 2026?
2.5% on the highest incomes. At $75,000 of wages, each extra $1,000 adds about $20 of North Dakota tax.
Does North Dakota tax Social Security and retirement income?
A single retiree aged 67 with $30,000 of Social Security and $30,000 of pension or IRA withdrawals owes no North Dakota income tax in 2026 once the state's exclusions, deductions and rates are applied.