Loading
Tap on the profile icon to edit
your financial details.

North Dakota Income Tax Calculator

Your Details Done

Overview of North Dakota Taxes

North Dakota has a progressive income tax that is among the lowest in the country. The top marginal rate is the second lowest of any state that has an income tax. The state sales tax is also below the national average, while the average effective property tax rate is slightly above it. Retired? Use our Retirement Income Tax Calculator.

Enter your financial details to calculate your taxes
Household Income
Dismiss
Location
Dismiss
Filing Status
401(k) Contribution
Dismiss
IRA Contribution
Dismiss
Itemized Deductions
Dismiss
Number of Personal Exemptions
Dismiss

Your Income Taxes Breakdown

Tax Type Marginal 
Tax Rate
Effective 
Tax Rate
2017 
Taxes
2018 Trump Taxes*
Federal
FICA
State
Local
Total Income Taxes
Income After Taxes

* These will be the taxes owed for the 2018 - 2019 filing season.

Under the Trump Tax Plan (2018-2019 filing season), your Federal Income Tax will be and your FICA will be .

Changes to Your Federal Income
Taxes Under the Trump Tax Plan

  • Your marginal federal income tax rate will
  • Your effective federal income tax rate will
  • Your federal income taxes will

Total Estimated Tax Burden

Income Tax $
Sales Tax $
Fuel Tax $
Property Tax$
Total Estimated Tax Burden $
Percent of income to taxes = %
$
  • Our Tax Expert

    Jennifer Mansfield, CPA Tax

    Jennifer Mansfield, CPA, JD/LLM-Tax, is a Certified Public Accountant with more than 30 years of experience providing tax advice. SmartAsset’s tax expert has a degree in Accounting and Business/Management from the University of Wyoming, as well as both a Masters in Tax Laws and a Juris Doctorate from Georgetown University Law Center. Jennifer has mostly worked in public accounting firms, including Ernst & Young and Deloitte. She is passionate about helping provide people and businesses with valuable accounting and tax advice to allow them to prosper financially. Jennifer lives in Arizona and was recently named to the Greater Tucson Leadership Program.

    ...read more
Save more with these rates that beat the National Average
Unfortunately, we are currently unable to find savings account that fit your criteria. Please change your search criteria and try again.
Searching for accounts...
Ad Disclosure
Unfortunately, we are currently unable to find savings account that fit your criteria. Please change your search criteria and try again.
Searching for accounts...
Ad Disclosure
How helpful was this page in answering your question?
not helpful
very helpful
​If you could change one thing about ​this page what would it be?​
Thank you for your answer! Your feedback is very important to us.
We are working hard to improve our product and could use your help!
We pay $30 for 30 minutes on the phone to hear your thoughts on what we can do better.
Please enter your email if you'd like to be contacted to help.

Please enter your name
North Dakota state tax quick facts
  • Income tax: 1.1% - 2.9%
  • Sales tax: 5% - 8.5%
  • Property tax: 1.05% average effective rate
  • Gas tax: 23 cents per gallon of regular gasoline and diesel

The booming economy in North Dakota in recent years has allowed the state to significantly cut taxes. The current income tax rates are among the second-lowest in the country, ranging from 1.1% to 2.9%. The state’s sales taxes stand below the national average. When accounting for local rates, the average sales tax in the Roughrider State is 6.78%, 22nd-lowest in the country.

The average effective property tax rate in North Dakota is also just 1.05%. That’s below the national average. Of course, the financial impact of that tax and others in North Dakota depends on individual taxpayer circumstances - read on to learn about rules and exceptions that may affect you.

Not a North Dakota taxpayer yet, but planning a move to the Peace Garden State? If you’re planning on using a mortgage to purchase a home, take a look at our comprehensive North Dakota mortgage guide to learn more about rates and the details of getting a mortgage in the state.

North Dakota Income Tax

After several rounds of tax cuts in recent years, North Dakota has some of the lowest state income tax rates in the country. The top marginal rate now sits at 2.9%. Not everyone pays that rate, however. Lower earners pay lower rates, depending on their income tax bracket. The table below shows brackets for all filing statuses in North Dakota.

Income Tax Brackets

Single Filers
North Dakota Taxable IncomeRate
$0 - $37,9501.10%
$37,950 - $91,9002.04%
$91,900 - $191,6502.27%
$191,650 - $416,7002.64%
$416,700+2.90%
Married, Filing Jointly
North Dakota Taxable IncomeRate
$0 - $63,4001.10%
$63,400 - $153,1002.04%
$153,100 - $233,3502.27%
$233,350 - $416,7002.64%
$416,700+2.90%
Married, Filing Separately
North Dakota Taxable IncomeRate
$0 - $31,7001.10%
$31,700 - $76,5502.04%
$76,550 - $116,6752.27%
$116,675 - $208,3502.64%
$208,350+2.90%
Head of Household
North Dakota Taxable IncomeRate
$0 - $50,8001.10%
$50,800 - $131,2002.04%
$131,200 - $212,5002.27%
$212,500 - $416,7002.64%
$416,700+2.90%

North Dakota taxable income is pretty similar to federal taxable income. A number of items that are taxed federally can be subtracted from taxable income in North Dakota. Interest from U.S. government obligations such as U.S. savings bonds is exempt, as is active duty pay from the National Guard or U.S. armed forces. You can also subtract contributions to a North Dakota College SAVE account, up to $5,000 for single filers and $10,000 for joint filers. In addition, some capital gains can be excluded (see next section for more).

Social Security benefits are subject to the state income tax in North Dakota. It is one of just a handful of states that taxes Social Security benefits. Consider hiring a professional accountant or looking into tax preparation software to help file your returns.

North Dakota Capital Gains Tax

Capital gains are included as taxable income in North Dakota, however long-term gains may be eligible for the North Dakota net long-term gain exclusion. The exclusion is equal to 40% of your net long-term gains. To calculate the exclusion, take the smaller of net long-term gains and net long-term gains less net short-term losses (these can be found on IRS form 1040, Schedule D) and multiply it by 0.4.

North Dakota Sales Tax

Sales taxes are one of North Dakota’s most important sources of revenue. The statewide sales tax rate is 5%, but many counties and cities collect additional local option sales taxes, with rates as high as 3.5%. That means the highest rate possible in North Dakota is 8.5%. The table below shows state and local rates for every county in the state, as well as the major cities.

Sales Tax Rates (Updated January 2018)

CountyState RateCounty RateTotal Sales Tax
Adams5.00%0.00%5.00%
Barnes5.00%0.00%5.00%
Benson5.00%0.00%5.00%
Billings5.00%0.00%5.00%
Bottineau5.00%0.00%5.00%
Bowman5.00%0.00%5.00%
Burke5.00%0.00%5.00%
Burleigh5.00%0.50%5.50%
Cass5.00%0.50%5.50%
Cavalier5.00%0.00%5.00%
Dickey5.00%0.00%5.00%
Divide5.00%0.00%5.00%
Dunn5.00%0.00%5.00%
Eddy5.00%0.00%5.00%
Emmons5.00%0.00%5.00%
Foster5.00%0.00%5.00%
Golden Valley5.00%0.00%5.00%
Grand Forks5.00%0.00%5.00%
Grant5.00%0.00%5.00%
Griggs5.00%0.00%5.00%
Hettinger5.00%0.50%5.50%
Kidder5.00%0.00%5.00%
LaMoure5.00%0.00%5.00%
Logan5.00%0.00%5.00%
McHenry5.00%0.00%5.00%
McIntosh5.00%0.00%5.00%
McKenzie5.00%0.00%5.00%
McLean5.00%0.00%5.00%
Mercer5.00%0.00%5.00%
Morton5.00%0.50%5.50%
Mountrail5.00%0.00%5.00%
Nelson5.00%0.00%5.00%
Oliver5.00%0.00%5.00%
Pembina5.00%0.00%5.00%
Pierce5.00%0.00%5.00%
Ramsey5.00%0.00%5.00%
Ransom5.00%0.00%5.00%
Renville5.00%0.00%5.00%
Richland5.00%0.00%5.00%
Rolette5.00%0.00%5.00%
Sargent5.00%0.00%5.00%
Sheridan5.00%0.00%5.00%
Sioux5.00%0.00%5.00%
Slope5.00%0.00%5.00%
Stark5.00%0.00%5.00%
Steele5.00%1.00%6.00%
Stutsman5.00%0.00%5.00%
Towner5.00%0.00%5.00%
Traill5.00%0.00%5.00%
Walsh5.00%0.25%5.25%
Ward5.00%0.50%5.50%
Wells5.00%0.00%5.00%
Williams5.00%1.00%6.00%
CityState RateCounty + City RateTotal Sales Tax
Ashley5.00%1.00%6.00%
Beach5.00%1.00%6.00%
Belfield5.00%2.00%7.00%
Berthold5.00%1.50%6.50%
Beulah5.00%2.00%7.00%
Bismarck5.00%1.50%6.50%
Bottineau5.00%2.00%7.00%
Bowman5.00%1.00%6.00%
Burlington5.00%0.50%5.50%
Cando5.00%2.00%7.00%
Carrington5.00%2.00%7.00%
Casselton5.00%2.50%7.50%
Cavalier5.00%2.00%7.00%
Center5.00%2.00%7.00%
Cooperstown5.00%1.50%6.50%
Crosby5.00%3.00%8.00%
Devils Lake5.00%2.00%7.00%
Dickinson5.00%1.50%6.50%
Drayton5.00%1.50%6.50%
Dunseith5.00%1.00%6.00%
Edgeley5.00%2.00%7.00%
Elgin5.00%1.00%6.00%
Ellendale5.00%2.00%7.00%
Enderlin5.00%2.00%7.00%
Fargo5.00%2.50%7.50%
Fessenden5.00%0.00%5.00%
Finley5.00%3.00%8.00%
Forman5.00%1.50%6.50%
Garrison5.00%2.00%7.00%
Glen Ullin5.00%1.50%6.50%
Glenburn5.00%2.00%7.00%
Grafton5.00%2.75%7.75%
Grand Forks5.00%1.75%6.75%
Gwinner5.00%2.00%7.00%
Hankinson5.00%2.00%7.00%
Harvey5.00%2.00%7.00%
Harwood5.00%2.50%7.50%
Hatton5.00%2.00%7.00%
Hazen5.00%1.50%6.50%
Hebron5.00%0.50%5.50%
Hettinger5.00%1.50%6.50%
Hillsboro5.00%2.00%7.00%
Horace5.00%2.50%7.50%
Jamestown5.00%2.00%7.00%
Kenmare5.00%2.50%7.50%
Killdeer5.00%2.00%7.00%
Kindred5.00%2.50%7.50%
Lakota5.00%1.00%6.00%
LaMoure5.00%2.00%7.00%
Langdon5.00%2.00%7.00%
Larimore5.00%1.00%6.00%
Lidgerwood5.00%2.00%7.00%
Lincoln5.00%0.50%5.50%
Linton5.00%2.00%7.00%
Lisbon5.00%2.00%7.00%
Mandan5.00%2.25%7.25%
Mapleton5.00%2.00%7.00%
Mayville5.00%2.00%7.00%
Milnor5.00%2.50%7.50%
Minot5.00%2.50%7.50%
Minto5.00%1.25%6.25%
Mohall5.00%1.00%6.00%
Mott5.00%2.50%7.50%
Napoleon5.00%2.00%7.00%
New England5.00%2.50%7.50%
New Rockford5.00%2.00%7.00%
New Salem5.00%1.50%6.50%
New Town5.00%0.00%5.00%
Northwood5.00%1.50%6.50%
Oakes5.00%2.00%7.00%
Park River5.00%2.25%7.25%
Parshall5.00%0.00%5.00%
Pembina5.00%2.50%7.50%
Portland5.00%2.00%7.00%
Ray5.00%3.00%8.00%
Reiles Acres5.00%0.50%5.50%
Richardton5.00%2.00%7.00%
Rolette5.00%2.00%7.00%
Rolla5.00%2.00%7.00%
Rugby5.00%2.00%7.00%
Stanley5.00%1.50%6.50%
Steele5.00%2.00%7.00%
Strasburg5.00%2.00%7.00%
Surrey5.00%2.50%7.50%
Thompson5.00%0.00%5.00%
Tioga5.00%3.50%8.50%
Towner5.00%1.00%6.00%
Underwood5.00%2.00%7.00%
Valley City5.00%2.50%7.50%
Velva5.00%2.00%7.00%
Wahpeton5.00%2.00%7.00%
Walhalla5.00%2.00%7.00%
Washburn5.00%2.00%7.00%
Watford City5.00%1.50%6.50%
West Fargo5.00%2.50%7.50%
Westhope5.00%0.00%5.00%
Williston5.00%3.00%8.00%
Wilton5.00%2.00%7.00%
Wishek5.00%1.50%6.50%
Wyndmere5.00%2.00%7.00%

The total tax rates above apply to “tangible personal property” sold in the state. This includes most consumer products and household goods. Some services are also taxed, including deliveries of taxable items, communications services and construction or assembly of a taxable item.

Motor vehicles are subject to a separate excise tax of 5%, and are not subject to the local tax rates shown above. Food that is purchased for consumption at home is exempt, but prepared food is not.

Other exemptions from the North Dakota sales tax include: prescription drugs, medical devices, electricity, bibles, textbooks, newspapers, water and diabetic equipment. On the other hand, some products, like gasoline and tobacco, face special excise taxes, as described in the following sections.

North Dakota Gas Tax

Want to drive from Fargo to Williston? It’s a beautiful drive, but you’ll want to keep in mind state and federal gas taxes you have to pay along the way. North Dakota’s gas tax is 23 cents per gallon, which ranks among the 15 lowest in the U.S. With the addition of the federal gas tax (which is 18.40 cents per gallon on regular fuel), the total tax is 41.40 cents per gallon.

North Dakota Cigarette Tax

North Dakota smokers pay some of the lowest cigarette taxes in the U.S. The state excise tax on a pack of cigarettes is 44 cents per pack, fourth-lowest of any state. In addition to that excise tax, the general sales tax still applies. Sales tax is applied to the total cost of the cigarettes, which includes the excise tax.

North Dakota Alcohol Tax

North Dakota collects a tax on alcoholic beverages, with rates varying depending on the type of alcohol being sold. Beer is taxed at a rate of 39 cents per gallon, which totals about 44 cents for a 12-pack. That’s the 16th-highest beer tax in the country. The state’s wine tax, which is $1.06 per gallon (about 21 cents per bottle) ranks 18th-highest in the U.S. The tax on liquor is $4.66, which is slightly below the U.S. average.

North Dakota Estate Tax

While North Dakota does have an estate tax statute, North Dakotans are currently not required to pay estate taxes. This is because of changes to the federal law, on which the North Dakota estate tax is based. North Dakotan gross estates that are greater than the federal exemption of $5.49 million must file a North Dakota estate tax return, but (barring any changes to the federal law) no taxes will be due.

Photo credit: ©iStock.com/ericfoltz
  • Although North Dakota ranks in the top 10 of U.S. states for the total value of its annual agricultural crop, less than 10% of people in the state are employed in agriculture.
  • The development of the Bakken oil fields in western North Dakota has contributed to strong economic growth in the state in recent years.
  • Hall of Fame basketball coach Phil Jackson played high school basketball in Williston, North Dakota, leading the team to two state titles.

Places with the Lowest Tax Burden

Are you curious how your tax burden stacks up against others in your state? SmartAsset’s interactive map highlights the counties with the lowest tax burden. Scroll over any county in the state to learn about taxes in that specific area.

Worse
Better
Rank County Income Tax Sales Tax Property Tax Fuel Tax

Methodology

Where you live can have a big impact on both which types of taxes you have to pay each year and how much money you spend on them. SmartAsset calculated the amount of money a specific person would pay in income, sales, property and fuel taxes in each county in the country and ranked the lowest to highest tax burden.

To better compare income tax burdens across counties, we used the national median household income. We then applied relevant deductions and exemptions before calculating federal, state and local income taxes.

In order to determine sales tax burden we estimated that 35% of take-home (after-tax) pay is spent on taxable goods. We multiplied the average sales tax rate for a county by the household income less income tax. This product is then multiplied by 35% to estimate the sales tax paid.

For property taxes, we compared the median property taxes paid in each county.

For fuel taxes, we first distributed statewide vehicle miles traveled down to the county level using the number of vehicles in each county. We then calculated the total number of licensed drivers within each county. The countywide miles were then distributed amongst the licensed drivers in the county, which gave us the miles driven per licensed driver. Using the nationwide average fuel economy, we calculated the average gallons of gas used per driver in each county and multiplied that by the fuel tax.

We then added the dollar amount for income, sales, property and fuel taxes to rank the counties to calculate a total tax burden.

Sources: US Census Bureau 2016 American Community Survey, Government Sources, Avalara, American Petroleum Institute, GasBuddy, UMTRI, Federal Highway Administration, SmartAsset