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North Dakota Personal Income Tax Laws

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)
  • Up to $36,250: 1.22%
  • $36,251 - $87,850: 2.27% plus $442.25
  • $87,851 - $183,250: 2.52% plus $1613.57
  • $183,251 - $398,350: 2.93% plus $4017.65 
  • More than $398,350: 3.22% plus $10,320.08
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.

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North Dakota Personal Income Tax Laws: Related Resources

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