North Dakota (ND) Tax Rates — 2026
Income Tax
2.5%
Sales Tax
7.04%
Property Tax
0.94%
Income Tax
Type: Graduated (marginal brackets)
| From | To | Rate |
|---|---|---|
| $0 | $44,725 | 0% |
| $44,725 | and above | 2.5% |
Standard Deduction: Single: $14,600 | Married Filing Jointly: $29,200
Sales Tax
State Rate5%
Avg Local Rate2.04%
Combined Rate7.04%
Groceries: Exempt
+0.47% vs national avg
Property Tax
Effective Rate0.94%
Median Annual Tax$2,092
-0.13% vs national avg (1.07%)
Retirement Income Tax
Social SecurityNO
PensionsFULLY TAXED
401(k) / IRAYES
Estate & Inheritance Tax
Has Estate Tax: NO
Corporate Tax
Corporate Income Tax Rate: 1.41%
Additional Notes
North Dakota effectively eliminated income tax for most residents in 2024 by exempting the first $44,725 of taxable income. Has one of the lowest income tax rates for those who do owe.
Compare with another state:
Sources: North Dakota Department of Revenue; Tax Foundation, Facts & Figures 2025; IRS Publication 17.