How North Dakota taxes wages
Most workers owe nothing: the first ~$48,000 of taxable income is taxed at 0%, then 1.95% and 2.5%.
At $65,000 of wages, that is the lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 2.5% is the 26th-highest among the 26 jurisdictions with progressive brackets.
Rates range from 0% to 2.5%. We don’t list the full bracket schedule here yet; for exact thresholds, see the official North Dakota tax agency website.
Example: $65,000 salary, single filer
| Wages | $65,000 |
|---|---|
| Income not taxed (approx. deduction, exemptions, 0% bracket) | −$64,575 |
| Income taxed | $425 |
| Average rate used for the estimate | × 1.95% |
| Estimated North Dakota income tax | $8 |
That works out to about $1 a month, or an effective rate of 0.01% of wages.
Calculators for North Dakota
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and North Dakota income tax, with North Dakota selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with North Dakota selected and its state rules applied to the North Dakota estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does North Dakota tax tips and overtime?
North Dakota follows the federal tips and overtime deduction. North Dakota starts from federal taxable income and conforms “for all years,” including the tip income and overtime pay exclusions.
The example on this page taxes full wages. The tips and overtime calculator subtracts the deduction for your tips and overtime before it estimates your North Dakota tax.
Source: North Dakota Tax: 2025 individual income tax booklet (PDF), Tax year 2025. Checked . See how every state treats tips and overtime
To see your federal deduction and North Dakota tax together, open the tips and overtime calculator with North Dakota selected.
North Dakota vs. neighboring states
Workers in South Dakota would owe less on the same salary. Montana and Minnesota would charge more.
| State | Est. tax on $65,000 | vs. North Dakota |
|---|---|---|
| South Dakota | $0 | −$8 |
| Montana | $2,543 | +$2,535 |
| Minnesota | $2,932 | +$2,924 |
Official source
For forms, exact brackets, and filing deadlines, go to the official North Dakota tax agency website.
Related states
- Minnesota5.35%–9.85% progressive
- Montana4.7%–5.65% progressive
- South DakotaNo state income tax
- Rhode Island3.75%–5.99% progressive