North Dakota Income Tax Rate 2018 - 2019

North Dakota state income tax rate table for the 2018 - 2019 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, 2018 through December 31, 2018. Outlook for the 2019 North Dakota income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment.

North Dakota Single Income Tax Brackets
Income Tax BracketTax Rate 2018
$0to$38,7001.1%
$38,701to$93,7002.04%
$93,701to$195,4502.27%
$195,451to$424,9502.64%
$424,951to2.9%
North Dakota Married Filing Jointly Tax Brackets
Income Tax BracketTax Rate 2018
$0to$64,6501.1%
$64,651to$156,1502.04%
$156,151to$237,9502.27%
$237,951to$424,9502.64%
$424,951to2.9%
North Dakota Married Filing Separately Tax Brackets
Income Tax BracketTax Rate 2018
$0to$32,3251.1%
$32,326to$78,0752.04%
$78,076to$118,9752.27%
$118,976to$212,4752.64%
$212,476to2.9%
North Dakota Head of Household Tax Brackets
Income Tax BracketTax Rate 2018
$0to$51,8501.1%
$51,851to$133,8502.04%
$133,851to$216,7002.27%
$216,701to$424,9502.64%
$424,951to2.9%

Source: 2018 Tax Rate Schedules, published by the North Dakota Office of State Tax Commissioner.

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 2018 - 2019 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 2018 - 2019

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 $38,700 of taxable income.
  • Tax rate of 2.04% on taxable income between $38,701 and $93,700.
  • Tax rate of 2.27% on taxable income between $93,701 and $195,450.
  • Tax rate of 2.64% on taxable income between $195,451 and $424,950.
  • Tax rate of 2.9% on taxable income over $424,950.

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

  • Tax rate of 1.1% on the first $64,650 of taxable income.
  • Tax rate of 2.04% on taxable income between $64,651 and $156,150.
  • Tax rate of 2.27% on taxable income between $156,151 and $237,950.
  • Tax rate of 2.64% on taxable income between $237,951 and $424,950.
  • Tax rate of 2.9% on taxable income over $424,950.

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 $38,700 to $64,650 at 2.04%, yet match up again with $424,950 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: January 17, 2019