North Dakota uses a graduated state income tax, which means different layers of North Dakota taxable income are taxed at different rates. Your paycheck is also affected by federal income tax, Social Security, Medicare, deductions, credits, benefits, and withholding choices.
This page brings the North Dakota income tax picture together in one place: the state brackets, North Dakota deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
North Dakota state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 0% | Up to $48,475 | Up to $80,975 | Up to $40,488 | Up to $64,950 |
| 1.95% | $48,475 – $244,825 | $80,975 – $298,075 | $40,488 – $149,038 | $64,950 – $271,500 |
| 2.5% | Over $244,825 | Over $298,075 | Over $149,038 | Over $271,500 |
Brackets apply to North Dakota taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
North Dakota uses a graduated income tax system rather than a single flat rate. The table above shows the current North Dakota brackets for each filing status.
North Dakota deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $16,100 | $0 |
| Married Filing Jointly | $32,200 | $0 |
| Married Filing Separately | $16,100 | $0 |
| Head of Household | $24,150 | $0 |
These amounts are subtracted from income before North Dakota's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
North Dakota taxable income does not always match federal taxable income. The table above shows the North Dakota deduction and adjustment rules stored in the PaycheckNet database.
North Dakota local income taxes
North Dakota does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately. If the PaycheckNet database contains North Dakota locality-specific income tax entries, they will appear in the table above.
What you actually pay in North Dakota
| Gross Income | Federal | North Dakota | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $28,500 | 10% | 0% | 7.65% | 17.65% |
| $28,500 – $64,575 | 12% | 0% | 7.65% | 19.65% |
| $64,575 – $66,500 | 12% | 1.95% | 7.65% | 21.6% |
| $66,500 – $121,800 | 22% | 1.95% | 7.65% | 31.6% |
| $121,800 – $184,500 | 24% | 1.95% | 7.65% | 33.6% |
| $184,500 – $200,000 | 24% | 1.95% | 1.45% | 27.4% |
| $200,000 – $217,875 | 24% | 1.95% | 2.35% | 28.3% |
| $217,875 – $260,925 | 32% | 1.95% | 2.35% | 36.3% |
| $260,925 – $272,325 | 32% | 2.5% | 2.35% | 36.85% |
| $272,325 – $656,700 | 35% | 2.5% | 2.35% | 39.85% |
| Over $656,700 | 37% | 2.5% | 2.35% | 41.85% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and North Dakota each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | North Dakota Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $0 | $2,295 | $3,715 | $26,285 | 12.4% |
| $50,000 | $3,820 | $0 | $3,825 | $7,645 | $42,355 | 15.3% |
| $75,000 | $7,670 | $203 | $5,738 | $13,611 | $61,389 | 18.1% |
| $100,000 | $13,170 | $691 | $7,650 | $21,511 | $78,489 | 21.5% |
| $150,000 | $24,734 | $1,666 | $11,475 | $37,875 | $112,125 | 25.2% |
| $200,000 | $36,734 | $2,641 | $14,339 | $53,714 | $146,286 | 26.9% |
| $300,000 | $68,134 | $4,806 | $16,689 | $89,629 | $210,371 | 29.9% |
| $500,000 | $138,134 | $9,806 | $21,389 | $169,329 | $330,671 | 33.9% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a North Dakota resident pays once federal tax, North Dakota state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in North Dakota as it does across the rest of the country.
Work out your North Dakota take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select North Dakota as your state. To compare North Dakota against another state, use the tax comparison calculator.
Frequently asked questions
Is North Dakota income tax flat or progressive?
North Dakota has a graduated state income tax, not a single flat income tax.
Does North Dakota have local income tax?
North Dakota does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately.
Do North Dakota workers still pay Social Security and Medicare?
Yes. North Dakota workers still pay FICA taxes, which include Social Security and Medicare.