North Dakota Personal Income Tax Laws
Created by FindLaw's team of legal writers and editors | Last reviewed June 20, 2016
This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw’s team of legal writers and attorneys and in accordance with our editorial standards.
The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area.
Residents of a few states are lucky enough to not have to pay state income taxes in addition to federal income taxes, such as in the state of Texas. Unfortunately, people who call North Dakota home or earn income in the Flickertail state do have to pay a state tax on their income as well. Here is a brief summary of personal income tax laws in North Dakota.
North Dakota Personal Income Taxes
North Dakota’s income tax has five (5) brackets, with a top assessment of 3.22 percent. The state's general fund is financed mostly by taxes on income, sales and energy. Some lawmakers have proposed the idea of eliminating the state income tax by simply resetting the tax rate to 0 percent. If successful, North Dakota would be the first state to eliminate its income tax since Alaska did it in 1980 after oil started flowing there. Six other states have no income taxes: South Dakota, Florida, Nevada, Texas, Washington and Wyoming.
Tax issues can be the most complicated area of the law. North Dakota's personal income tax rates are detailed in the table below. See State Tax Laws to learn more about North Dakota and other state taxes.
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 57-38-02, et seq. |
| Who is Required to File | Residents and nonresidents on property owned, employment, or business carried on in North Dakota; Individuals, estates, and trusts have optional tax available (§57-38-30.3); Partnerships are not taxed |
| Rate (Current as of 2014 Tax Year) |
|
| Federal Income Tax Deductible | Yes |
| Federal Income Used as Basis | Yes |
Note: State laws are subject to change at any time, most often through the enactment of new legislation or decisions from higher courts. You may want to contact a North Dakota tax law attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law
- North Dakota Law
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
North Dakota Personal Income Tax Laws: Related Resources
Next Steps: Search for a Local Attorney
Contact a qualified attorney.
Stay up-to-date with how the law affects your life
Learn more about FindLaw’s newsletters, including our terms of use and privacy policy.