Free North Dakota Tax Calculator

North Dakota keeps a three-bracket progressive tax that is genuinely low: 0% on your first $48,475 of taxable income (single; about $80,975 married), 1.95% up to $244,825, and 2.5% above that. Yes — the bottom bracket rate is literally zero, which makes an ND tax bill one of the smallest in the nation.

The math is almost anticlimactic: a $78,000 single salary has $61,900 of taxable income after the standard deduction — the first $48,475 is tax-free, and the remaining $13,425 is taxed at 1.95%. North Dakota tax: about $262, an effective 0.34% of gross.

North Dakota's tax code is shaped by the energy economy — oil revenue funds the state budget and keeps income-tax rates among the lowest in the nation. The state has also been running a long-term trend of rate reductions and credits.

Retirees: Social Security is fully exempt, and North Dakota exempts most military, federal, and state pension income. Property tax averages 1.07%, and combined sales tax runs 7.09% (with a notable local-option structure — municipalities set their own add-ons, so rates range 6%–8.5% by city). The overall tax burden is one of the lowest of any state.

Filing in North Dakota: the resident return is Form ND-1, filed with the Office of State Tax Commissioner by April 15. North Dakota offers free e-file and is one of the few states that lets you itemize on the state return even if you take the federal standard deduction.