North Dakota Income Tax Calculator - Estimate 2025 ND Tax

The North Dakota income tax calculator estimates your North Dakota state income tax from your federal adjusted gross income (AGI), filing status, and deductions. North Dakota uses a graduated rate schedule rather than a single flat rate, so the share you pay rises as your taxable income moves through each bracket. This tool gives you a bottom-line estimate before you file, whether you are planning a payment, checking withholding, or comparing North Dakota to a neighboring state.

North Dakota starts from your federal AGI, then subtracts the larger of your standard or itemized deduction to reach North Dakota taxable income. The state then applies its bracket rates. Because the first bracket is taxed at 0%, many lower-income filers owe little or no state income tax, while higher earners move into the 1.95% and 2.50% portions of the schedule. The federal income tax calculator and the agi calculator feed the same AGI value this tool uses, so the numbers line up across tools.

Under the North Dakota individual income tax, the state adopts the federal standard deduction and layers its own graduated rates on top of federal taxable income. The Office of State Tax Commissioner publishes these schedules each year, and this calculator mirrors the 2024 through 2026 rate tables so you can see how the recent rate reductions changed the amounts owed (see Tax Foundation's North Dakota overview).

The calculator is for planning and rough reconciliation, not for filing. Treat the result as an estimate built on the published rate schedules, and confirm final figures against your official North Dakota return.

The calculator converts your federal AGI into North Dakota taxable income, then layers the graduated North Dakota brackets on top. The formula below mirrors the statutory order: subtract the greater deduction, apply each bracket rate to the income that falls inside it, and divide the total tax by AGI for the effective rate.

• Federal AGI: Your federal adjusted gross income from the federal return, in dollars.
• Filing status: Single or married filing jointly. Sets the standard deduction and bracket widths.
• Tax year: 2024, 2025, or 2026. Selects the rate schedule and standard deduction.
• Itemized deductions: Total itemized deductions; used only when larger than the standard deduction.

North Dakota adopts the federal standard deduction as its own, so the 2025 figures are $15,750 for single filers and $31,500 for married couples filing jointly, matching the federal amounts published by the IRS. The state then applies its own graduated rates to the resulting taxable income, as described by the North Dakota Office of State Tax Commissioner in its individual income tax guidance.

For 2025, the North Dakota schedule for single filers is 0% on the first $48,475 of taxable income, 1.95% on income from $48,475 to $244,825, and 2.50% above $244,825. Married filers filing jointly get 0% on the first $80,800, 1.95% up to $407,725, and 2.50% above that. The 2024 schedule used more brackets (0%, 1.1%, 2.0%, and 2.9%), so switching the year control shows how the rates have changed.

North Dakota's three-rate design sits in the middle of the state-tax spectrum rather than at either extreme. If you also file in a neighboring graduated state, the New Mexico income tax calculator shows how a nearby schedule with its own brackets produces a different bottom-line liability at the same income.

Four ideas explain why two North Dakota filers at the same income can owe different amounts, and why your effective rate stays well below the top bracket rate. Keeping these in mind helps the North Dakota income tax calculator give a number you can trust before you file.

If you want to see how a different state schedule behaves, the colorado income tax calculator (a single flat rate) lines up against North Dakota's graduated brackets for a useful contrast in how the same income is taxed.

The rate reductions since 2024 show North Dakota has moved toward a lower top individual income tax rate, a change the Tax Foundation tracks as part of the state's recent reforms.

Enter four values and read the result. No account or personal data is required.

1. 1 Enter your federal AGI: Pull the adjusted gross income figure from your federal return or a federal estimate.
2. 2 Pick your filing status: Choose single or married filing jointly — this sets the standard deduction and bracket widths.
3. 3 Choose the tax year: Select 2024, 2025, or 2026 to load the matching rate schedule and standard deduction.
4. 4 Add itemized deductions: Enter the total only if you plan to itemize; the tool uses it only when it beats the standard deduction.
5. 5 Read the results: The estimator shows ND state tax, taxable income, marginal rate, and effective rate the moment you change a field.
6. 6 Compare scenarios: Switch filing status or year to see how the liability shifts before you file.

A single filer with $60,000 AGI and no itemized deductions sees $44,250 of taxable income, which sits entirely inside the 0% bracket for 2025, so the estimated North Dakota tax is $0. Raising AGI to $80,000 pushes $15,775 into the 1.95% bracket and produces about $308 of state tax. The calculator makes that jump visible the moment you edit the income field.

The estimate is useful at several points in the tax year, not just at filing time.

• • Catch a withholding shortfall early: Compare the annual liability here against what your employer withholds so you are not surprised by a spring balance due.
• • Decide itemized vs. standard quickly: Enter your itemized total and see whether it actually lowers the bill versus the federal standard deduction.
• • Compare filing statuses: Toggle single versus married filing jointly to find the lower combined household result.
• • Plan across years: The 2024–2026 schedules let you see how the rate reductions affect next year's expected bill.
• • Benchmark against neighbors: Line North Dakota's graduated schedule up against flatter or no-tax states to judge a possible move.

Because the tool works from the same AGI basis as the federal return, you can keep your North Dakota estimate consistent with a neighboring graduated schedule such as the North Carolina income tax calculator when you compare multi-state filing.

For the per-paycheck view, use the north dakota paycheck calculator to compare related inputs.

A handful of inputs move the estimate the most. Understand them before you rely on the number.

• • This calculator estimates the regular North Dakota individual income tax and does not model every credit, subtraction, or special treatment (such as the elderly or agricultural adjustments) that can lower a real return.
• • Local taxes, federal tax, and other states' liabilities are out of scope; use the dedicated federal and paycheck tools for those pieces.
• • Capital gain preferences, retirement subtractions, and withholding credits can shift the final bill, so a low estimate here does not mean you should skip a full return.
• • The schedules shown reflect the 2024–2026 law as published; a mid-year legislative change would require the rate tables to be updated before the estimate stays accurate.

The estimate is built on the published North Dakota rate schedules and is meant for planning. This North Dakota income tax calculator is a checkpoint against your own withholding and a way to test "what if" scenarios, not a substitute for the official forms. For the official figures, file using the North Dakota individual income tax forms referenced by the state tax commissioner, and consult a tax professional if your situation includes business income, multiple states, or unusual deductions.