State Reference · Tax Year 2026
North Dakota (ND)
Two-bracket 1.95%/2.5%
North Dakota Office of State Tax Commissioner · Main form: Form ND-1 · Due April 15, 2027
Rates & brackets
Top rate2.5% >$225k single / >$275k MFJ
Standard deductionMatches federal
Filing logistics
Main formForm ND-1
Filing dueApril 15, 2027
E-file portalND TAP
AgencyNorth Dakota Office of State Tax Commissioner
Major credits
- Marriage penalty credit
- ND Child Care Credit
Sales & property tax
Sales tax5% state + local
Property taxLocally assessed; homestead credit for elderly/disabled
Preparer notes
- Social Security fully exempt starting 2021+.
- One of the lowest state income tax burdens in US.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.