North Dakota Income Tax Rate
Graduated Brackets
North Dakota taxes individual income at graduated rates rising to 2.50 percent across 2 brackets, the joint-lowest top rate in the country.
What “Graduated Brackets” means
Rates rise through brackets as income increases.
26 of 50 states are in the same category
Alongside North Dakota: Alabama, Arkansas, California, Connecticut, Delaware, Hawaii, Kansas, Maine, Maryland, Massachusetts, Minnesota, Missouri, and 13 more.
Source: Tax Foundation · as of January 2026 · last verified October 16, 2026
See every state in our income tax tracker, or everything we track for North Dakota.
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