North Dakota Income Tax Rate 2023 - 2024
North Dakota state income tax rate table for the 2023 - 2024 filing season has three income tax brackets with ND tax rates of 0%, 1.95% and 2.5% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The North Dakota tax rate decreased from 2.9% last year to 2.5% this year. The number of income tax brackets also decreased from five to three.
North Dakota income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2023 through December 31, 2023. Outlook for the 2024 North Dakota income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment.
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $44,725 | 0% |
| $44,726 | to | $225,975 | 1.95% |
| $225,976 | to | ∞ | 2.5% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $74,750 | 0% |
| $74,751 | to | $275,100 | 1.95% |
| $275,101 | to | ∞ | 2.5% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $37,375 | 0% |
| $37,376 | to | $137,550 | 1.95% |
| $137,551 | to | ∞ | 2.5% |
| Income Tax Bracket | Tax Rate 2023 | ||
|---|---|---|---|
| $0 | to | $59,950 | 0% |
| $59,951 | to | $250,550 | 1.95% |
| $250,551 | to | ∞ | 2.5% |
Source: 2023 Tax Rate Schedules, published by the North Dakota Office of State Tax Commissioner.
Please reference the North Dakota tax forms and instructions booklet published by the North Dakota Office of State Tax Commissioner to determine if you owe state income tax or are due a state income tax refund. North Dakota income tax forms are generally published at the end of each calendar year, which will include any last minute 2023 - 2024 legislative changes to the ND tax rate or tax brackets. The North Dakota income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
North Dakota Tax Brackets 2023 - 2024
Looking at the tax rate and tax brackets shown in the tables above for North Dakota, we can see that North Dakota collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of North Dakota state income tax rates from the lowest ND tax rate bracket of 1.95% to the highest ND tax rate bracket of 2.5%.
For single taxpayers living and working in the state of North Dakota:
- Tax rate of 0% on the first $44,725 of taxable income.
- Tax rate of 1.95% on taxable income between $44,726 and $225,975.
- Tax rate of 2.5% on taxable income over $225,975.
For married taxpayers living and working in the state of North Dakota:
- Tax rate of 0% on the first $74,750 of taxable income.
- Tax rate of 1.95% on taxable income between $74,751 and $275,100.
- Tax rate of 2.5% on taxable income over $275,100.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the ND tax rates and the number of tax brackets remain the same. Notice, however, the North Dakota income tax brackets for Married Filing Jointly increase from $44,725 to $74,750 (not double) at 1.95%, and increase from $225,975 to $275,100 (not double) at 2.5% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of North Dakota.
Last updated: December 15, 2023
References:
- 57-38-30.3 Individual, estate, and trust income tax (PDF). North Dakota Century Code, North Dakota Legislature. Retrieved December 15, 2023.
- 2023 Forms ND-1 and ND-EZ Tax Rate Schedules (PDF). State of North Dakota, North Dakota Office of State Tax Commissioner. Retrieved December 15, 2023.
- North Dakota law lowers personal income tax rates retroactive to January 1, 2023. EY Tax News Update, May 9, 2023. Retrieved December 15, 2023.