North Dakota Income Tax Rate 2016 - 2017

North Dakota state income tax rate table for the 2016 - 2017 filing season has five income tax brackets with ND tax rates of 1.1%, 2.04%, 2.27%, 2.64% and 2.9% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The North Dakota tax rate is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment. North Dakota income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2016 through December 31, 2016.

Single Tax BracketsTax Rate 2016
Source: Taxable Income Brackets, Individuals, Estates, and Trusts 2016 Tax Year, published by the North Dakota Office of State Tax Commissioner..
$0to$37,6501.10%
$37,651to$91,1502.04%
$91,151to$190,1502.27%
$190,151to$413,3502.64%
$413,351to2.90%
Married Filing Jointly BracketsTax Rate 2016
Source: Taxable Income Brackets, Individuals, Estates, and Trusts 2016 Tax Year, published by the North Dakota Office of State Tax Commissioner..
$0to$62,9001.10%
$62,901to$151,9002.04%
$151,901to$231,4502.27%
$231,451to$413,3502.64%
$413,351to2.90%
Married Filing Separately BracketsTax Rate 2016
Source: Taxable Income Brackets, Individuals, Estates, and Trusts 2016 Tax Year, published by the North Dakota Office of State Tax Commissioner..
$0to$31,4501.10%
$31,451to$75,9502.04%
$75,951to$115,7252.27%
$115,726to$206,6752.64%
$206,676to2.90%
Head of Household BracketsTax Rate 2016
Source: Taxable Income Brackets, Individuals, Estates, and Trusts 2016 Tax Year, published by the North Dakota Office of State Tax Commissioner..
$0to$50,4001.10%
$50,401to$130,1502.04%
$130,151to$210,8002.27%
$210,801to$413,3502.64%
$413,351to2.90%

Please reference the North Dakota tax forms and instructions booklet published by the North Dakota Office of State Tax Commissioner to determine if you owe state income tax or are due a state income tax refund. North Dakota income tax forms are generally published at the end of each calendar year, which will include any last minute 2016 - 2017 legislative changes to the ND tax rate or tax brackets. The North Dakota income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

North Dakota Tax Brackets 2016 - 2017

Looking at the tax rate and tax brackets shown in the tables above for North Dakota, we can see that North Dakota collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of North Dakota state income tax rates from the lowest ND tax rate bracket of 1.1% to the highest ND tax rate bracket of 2.9%.

For single taxpayers living and working in the state of North Dakota:

  • Tax rate of 1.1% on the first $37,650 of taxable income.
  • Tax rate of 2.04% on taxable income between $37,651 and $91,150.
  • Tax rate of 2.27% on taxable income between $91,151 and $190,150.
  • Tax rate of 2.64% on taxable income between $190,151 and $413,350.
  • Tax rate of 2.9% on taxable income over $413,350.

For married taxpayers living and working in the state of North Dakota:

  • Tax rate of 1.1% on the first $62,900 of taxable income.
  • Tax rate of 2.04% on taxable income between $62,901 and $151,900.
  • Tax rate of 2.27% on taxable income between $151,901 and $231,450.
  • Tax rate of 2.64% on taxable income between $231,451 and $413,350.
  • Tax rate of 2.9% on taxable income over $413,350.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the ND tax rates and the number of tax brackets remain the same. Notice, however, the North Dakota income tax brackets for Married Filing Jointly increase from $37,650 to $62,900 at 2.04%, yet match up again with $413,350 at 2.9% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of North Dakota.

Last updated: December 17, 2016