North Dakota Income Tax Rate 2024 - 2025
North Dakota state income tax rate table for the 2024 - 2025 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 is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment.
North Dakota income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 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 2024 | ||
|---|---|---|---|
| $0 | to | $47,150 | 0% |
| $47,151 | to | $238,200 | 1.95% |
| $238,201 | to | ∞ | 2.5% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $78,775 | 0% |
| $78,776 | to | $289,975 | 1.95% |
| $289,976 | to | ∞ | 2.5% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $39,375 | 0% |
| $39,376 | to | $144,975 | 1.95% |
| $144,976 | to | ∞ | 2.5% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $63,175 | 0% |
| $63,176 | to | $264,100 | 1.95% |
| $264,101 | to | ∞ | 2.5% |
Source: 2024 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 2024 - 2025 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 2024 - 2025
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 $47,150 of taxable income.
- Tax rate of 1.95% on taxable income between $47,151 and $238,200.
- Tax rate of 2.5% on taxable income over $238,200.
For married taxpayers living and working in the state of North Dakota:
- Tax rate of 0% on the first $78,775 of taxable income.
- Tax rate of 1.95% on taxable income between $78,776 and $289,975.
- Tax rate of 2.5% on taxable income over $289,975.
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 $47,150 to $78,775 (not double) at 1.95%, and increase from $238,200 to $289,975 (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 8, 2024
References:
- 57-38-30.3 Individual, estate, and trust income tax (PDF). North Dakota Century Code, North Dakota Legislature. December 8, 2024.
- 2024 Forms ND-1 and ND-EZ Tax Rate Schedules (PDF). State of North Dakota, North Dakota Office of State Tax Commissioner. December 8, 2024.
- North Dakota law lowers personal income tax rates retroactive to January 1, 2023. EY Tax News Update, May 9, 2023. December 8, 2024.
- North Dakota Tax Guide. Kiplinger Personal Finance, State Taxes. December 8, 2024.
- Burgum, Tax Commissioner and Legislative Assembly Celebrate Signing of Historic Tax Relief Package. North Dakota Office of State Tax Commissioner. December 8, 2024.