North Dakota Income Tax Rates 2025
North Dakota has one of the lowest state income tax rates in the nation, with a progressive system ranging from 0% to 2.5%. The first bracket of income is taxed at 0%, effectively creating a built-in exemption for lower earners.
Tax Type
Progressive
Rate Range
0% – 2.5%
Brackets
3
2025 Tax Brackets — Single Filer
| Taxable Income | Rate |
|---|---|
| $0 – $44,725 | 0% |
| $44,725 – $225,975 | 1.95% |
| Over $225,975 | 2.5% |
How It Works
North Dakota's progressive tax applies marginal rates to each bracket of income. With the first bracket taxed at 0%, many North Dakota residents pay very little in state income tax. The state uses federal taxable income as the starting point, making the filing process straightforward. North Dakota does not tax Social Security benefits.