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North Dakota tax brackets for 2026

North Dakota's reviewed 2026 wage schedule gives $181.84 of state income tax for the stated $75,000 Single-filer example. The federal income-tax estimate is $7,670; the state schedule and its income basis appear below.

Estimates use reviewed 2026 rules. City taxes and state payroll programs are excluded unless a requested program is separately shown. Household facts are never supplied by the fixed example. State payroll programs, local taxes and other deductions are outside this calculation. An excluded program is not assumed to have a zero employee cost.

Federal rates: 10% to 37%
Standard deduction: $16,100
Top rate starts above: $640,600

2026 federal tax brackets

Single, after a $16,100 standard deduction
Rate	Taxable income	Base tax
10%	$0 to $12,400	$0
12%	$12,401 to $50,400	$1,240
22%	$50,401 to $105,700	$5,800
24%	$105,701 to $201,775	$17,966
32%	$201,776 to $256,225	$41,024
35%	$256,226 to $640,600	$58,448
37%	Over $640,600	$192,979.25

Tax equals base tax plus the bracket rate on income above the previous bracket’s upper limit. Changing this table does not change the calculator below.

Example for single

$60,000 of taxable income owes $5,800 + 22% × ($60,000 − $50,400) = $7,912.

2026 North Dakota ordinary wage tax reference

Filing status follows the reference table above. State is fixed for this page.

Single; reviewed 2026-10-28.

State taxable ordinary wage income in the reviewed profile, using federal taxable income as the starting point. With other adjustments excluded, this equals federal adjusted gross income less the basic federal standard deduction.

Basic federal standard deduction in this profile: $16,100.

These are ordinary wage schedules. Credits and other rules can change final tax.

The reviewed wage estimate accepts federal adjusted gross income from $30,000 through $200,000.

Single; 2026 North Dakota ordinary wage schedule
Taxable income interval	Rate	Ordinary schedule amount
$0 ≤ taxable income ≤ $49,575	0%	$0 + 0% × (taxable income − $0)
$49,575 < taxable income ≤ $250,400	1.95%	$0 + 1.95% × (taxable income − $49,575)
$250,400 < taxable income	2.5%	$3,916.09 + 2.5% × (taxable income − $250,400)

The symbol ≤ includes a boundary; < excludes it. Use the printed base amount plus the rate on taxable income above the lower boundary.

Conditions and limits

Wage estimate conditions

The numeric estimator requires a full-year resident who works only in the resident state, employee wages covered by Social Security and Medicare, age 18 to 64, and use of the basic standard deduction. The taxpayer cannot be claimable as a dependent. The profile excludes dependents, blindness, itemizing, special state adjustments, tips or overtime deductions, and other state deductions and credits.
Use the actual state return filing status and the income allocated to that return.

Adjusted state income must not exceed $200,000 for that wage estimate.

These are the ordinary wage rates and schedules retained in the reviewed model. Bands alone do not give a complete tax result outside the numeric estimator limits.
Local taxes, payroll contributions, withholding and final return balances are separate. Other deductions, credits and final return tables can change tax.
The wage model excludes other deductions and state adjustments. A different federal taxable-income amount needs its own reviewed treatment.

Official state sources: Source 1

Find your bracket

Federal marginal rate

22%

Rate on the next dollar of taxable ordinary income.

$0 to $12,40010%

$12,401 to $50,40012%

$50,401 to $105,70022%

$105,701 to $201,77524%

$201,776 to $256,22532%

$256,226 to $640,60035%

$640,601+37%

Effective rate on income: 10.2%
Effective rate on taxable income: 13.0%
Federal income tax: $7,670
Taxable income: $58,900

North Dakota income tax

This state estimate is unavailable for the selected profile. Federal results remain available.

State references: Official source 1

How brackets divide your income

A single filer earning $75,000 has $58,900 of taxable income after the standard deduction. Their federal tax is $7,670, or 10.2% of income.

Fixed $75,000 single-filer example
Slice	Income	Tax
Standard deduction	$16,100	$0
10% bracket	$12,400	$1,240
12% bracket	$38,000	$4,560
22% bracket	$8,500	$1,870

2026 federal tax by income

Standard deduction only; fixed examples
Income	Single	Married jointly	Head of household
$50,000	$3,820	$1,780	$2,748
$75,000	$7,670	$4,640	$5,748
$100,000	$13,170	$7,640	$9,588
$150,000	$24,734	$15,340	$20,991
$250,000	$51,304	$37,468	$46,919

2026 capital gains thresholds

Long-term capital gains and qualified dividends share taxable-income space with ordinary income.

Upper taxable-income limits for the 0% and 15% rates
Filing status	0% up to	15% up to
Single	$49,450	$545,500
Married jointly	$98,900	$613,700
Married separately	$49,450	$306,850
Head of household	$66,200	$579,600

The rate above the 15% threshold is 20%. These ordinary investment rates exclude special asset rates and the separate investment-income surtax.

Estimates apply the supplied reviewed federal rules and basic standard deduction. Credits, itemized deductions and other adjustments can change tax. Reference tables include federal brackets and available state ordinary wage schedules. Any state tax estimate appears separately.

Federal sources: Source 1 , Source 2 , Source 3 , Source 4 , Source 5 , Source 6 , Source 7 , Source 8 , Source 9

Tax bracket questions

Which federal income-tax rates apply in 2026?

The ordinary income rates are 10%, 12%, 22%, 24%, 32%, 35%, 37%. Filing status determines the thresholds, which apply to taxable income after deductions.

Which income uses the 2026 brackets?

These estimates apply to income for tax year 2026. For a calendar-year filer, the return for that income is normally filed in 2027.

Where can I find brackets for 2027?

Check IRS guidance for that tax year. This page uses 2026 brackets and does not estimate a later year by adjusting those thresholds.

How do marginal and effective rates differ?

Your marginal rate is the rate on the next dollar of taxable ordinary income. Your effective rate divides total income tax by income; the results also show that calculation using taxable income as the denominator.

What standard deductions does this 2026 estimate use?

The basic deduction is $16,100 for a single filer, $32,200 for married filing jointly, $16,100 for married filing separately and $24,150 for head of household. Additional deductions based on age or blindness are not included.

Do state brackets match federal brackets?

States set their own rates, deductions and filing rules. This page lists federal brackets and shows a separate state income-tax estimate when one is available for the selected inputs.

Which rates apply to long-term capital gains?

Ordinary long-term capital gains and qualified dividends use 0%, 15% and 20% rates, with thresholds based on filing status and taxable income. Ordinary income uses some of that taxable-income space first; special asset rates and the separate investment-income surtax can also matter.

Are Social Security and Medicare included in my bracket?

Social Security and Medicare are payroll taxes, separate from federal income-tax brackets. The bracket calculator excludes payroll taxes; the paycheck calculator includes them in its take-home estimate.

Which parts of my tax return can change this estimate?

This calculation uses ordinary income and the basic standard deduction. Credits, itemized deductions, age-related deductions and other adjustments can change your final income tax.

Fixed 2026 North Dakota example

Amounts use only the stated example inputs
Item	Amount
W-2 wages	$75,000
Federal income tax	$7,670
North Dakota income tax	$181.84
Income after these income taxes	$67,148.16

Facts used only for this example

Single filer, age 35, with no dependents, no blindness allowance and no one else able to claim the worker as a dependent.
The worker lives in North Dakota all year and performs all relevant work there. No other state's tax is included.
No other income, adjustments, credits or itemized deductions apply. Employee 401(k), payroll HSA, health insurance and employer HSA contributions are all zero.
Ordinary wages come from one employer and are covered by Social Security and Medicare. No special tips or overtime deductions apply.
State payroll programs are excluded from this example.
City taxes, other payroll deductions, business taxes, fees and licensing charges are excluded. A zero selected-state personal income-tax amount does not establish zero total state or local tax.

Changing your calculator inputs changes your estimate. It does not change this fixed example or supply its confirmations to your form.

North Dakota income basis and limits

Basic federal standard deduction in this profile: $16,100.

These are the ordinary wage rates and schedules retained in the reviewed model. Bands alone do not give a complete tax result outside the numeric estimator limits.

Local taxes, payroll contributions, withholding and final return balances are separate. Other deductions, credits and final return tables can change tax.

The wage model excludes other deductions and state adjustments. A different federal taxable-income amount needs its own reviewed treatment.

North Dakota questions

How much North Dakota income tax is in this wage schedule example?

The stated $75,000 Single-filer example has $181.84 of modeled North Dakota income tax for 2026. Its household, income and contribution assumptions are listed separately from your editable inputs.

Which 2026 North Dakota facts does this page use?

The reference shows the state's income basis, basic allowances, printed wage schedule, official sources and limits. A reference-table choice does not establish personal household facts.

Can I change my inputs without changing the North Dakota example?

Yes. Your editable calculator and the fixed worked example use separate inputs. Changing pay, status or permitted shared values updates your estimate; it does not rewrite the fixed example. The state stays fixed for this page.

What can make the full North Dakota result unavailable?

A reviewed state schedule is a reference. Personal tax can need household facts, deductions, credits or income outside that schedule. Federal results remain separate; the page does not turn a reference into a confirmed personal estimate.

Which taxes are outside this North Dakota page?

Estimates use reviewed 2026 rules. City taxes and state payroll programs are excluded unless a requested program is separately shown. Household facts are never supplied by the fixed example.

Official sources for the 2026 example

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