North Dakota: what the state takes
North Dakota charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.
Agency page last read 11 September 2026.
State rate
Banded
2025 North Dakota bands on federal taxable income, nothing due on the first 48,475 single or 80,975 joint
Resident return
Form ND-1
North Dakota Office of State Tax Commissioner
Due
15 April, following the federal deadline
Weekends and holidays can push it on
Try a figure
Yearly income
How you file
North Dakota tax
$517
Top state rate you touch
1.95%
- Kept before federal tax$60,631
- Federal income tax$13,852
- North Dakota tax$517
Band by band
State deduction taken off first: $0. Taxed amount: $75,000.
- $0 to $48,475 at %$0
- $48,475 to $244,825 at 1.95%$517
Filing in North Dakota
- Who collects it
- North Dakota Office of State Tax Commissioner
- Return
- Form ND-1
- Deadline
- Usually 15 April, following the federal deadline
Federal comes on top
Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.