North Dakota Overtime Calculator 2026

North Dakota Income Tax Overview

North Dakota has one of the lowest income tax burdens in the nation — with a 0% rate on all taxable income up to $48,475 for single filers. Above that, the rate is just 1.95% up to $244,825, and 2.5% above that. Combined with a standard deduction that mirrors the federal $16,100, most North Dakota workers pay very little or nothing in state income tax. A worker earning $50,000 gross has $33,900 of taxable income — entirely within the 0% bracket. No North Dakota city charges a local income tax. North Dakota's oil and gas production revenue funds a significant portion of state government, enabling these low rates.

Here's what a single North Dakota filer keeps in 2026. On a $50,000 salary, take-home is approximately $42,165 per year ($3,514/month) — the same as a worker in a no-income-tax state, because taxable income falls entirely in the 0% bracket. At $80,000, take-home is approximately $64,277 ($5,356/month), with the state taking just $301. At $100,000, you keep about $77,957 ($6,496/month), with the state taking $691. At $150,000, take-home is approximately $111,516 ($9,293/month), with the state taking $1,666. North Dakota's effective rate remains under 2% for most earners.

Compared to neighboring Minnesota (top rate 9.85%), a North Dakota worker at $80,000 takes home approximately $3,616 more per year — a dramatic difference for two states that share a border. Against South Dakota (no income tax at all), the gap is just $301 at $80,000 — essentially identical take-home. Against Iowa (3.8% flat), North Dakota workers at $80,000 save roughly $2,127 per year. For remote workers evaluating Great Plains states, North Dakota is one of the strongest options for take-home pay while still having a functioning state income tax infrastructure for multi-state filers.

Watch out: North Dakota's oil and gas revenue creates budget volatility — when energy prices fall, state finances can tighten. The legislature has maintained the current low-rate structure through multiple energy price cycles, but the 0% bottom bracket and low top rates are politically contingent on energy revenue. For long-term residents, this is worth monitoring. Also note that while North Dakota has no city income taxes, property taxes in the state are fairly typical for the Midwest — the tax advantage is specifically on the income side.