Individual Income Rates
Tax rates: the current tax rates for individuals, which apply to tax years beginning on or after January 1, 2013, are shown below:
| Single | ||||
| If taxable income is: | ||||
| Over | But not over | The tax is: | ||
| $ 0 | $ 36,250 | 1.22% of North Dakota taxable income | ||
| 36,250 | 87,850 | $ 442.25 | Plus 2.27% of amount over $ 36,250 | |
| 87,850 | 183,250 | 1,613.57 | Plus 2.52% of amount over 87,850 | |
| 183,250 | 398,350 | 4,017.65 | Plus 2.93% of amount over 183,250 | |
| 398,350 | 10,320.08 | Plus 3.22% of amount over 398,350 | ||
| Married Filing Jointly and Qualifying Widow(er) | ||||
| If taxable income is: | ||||
| Over | But not over | The tax is: | ||
| $ 0 | $ 60,650 | 1.22% of North Dakota taxable income | ||
| 60,650 | 146,400 | $ 739.93 | Plus 2.27% of amount over $ 60,650 | |
| 146,400 | 223,050 | 2,686.46 | Plus 2.52% of amount over 146,400 | |
| 223,050 | 398,350 | 4,618.04 | Plus 2.93% of amount over 223,050 | |
| 398,350 | 9,754.33 | Plus 3.22% of amount over 398,350 | ||
| Head of Household | ||||
| If taxable income is: | ||||
| Over | But not over | The tax is: | ||
| $ 0 | $ 48,600 | 1.22% of North Dakota taxable income | ||
| 48,600 | 125,450 | $ 592.92 | Plus 2.27% of amount over $ 48,600 | |
| 125,450 | 203,150 | 2,337.42 | Plus 2.52% of amount over 125,450 | |
| 203,150 | 398,350 | 4,295.46 | Plus 2.93% of amount over 203,150 | |
| 398,350 | 10,014.82 | Plus 3.22% of amount over 398,350 | ||
| Married Filing Separately | ||||
| If taxable income is: | ||||
| Over | But not over | The tax is: | ||
| $ 0 | $ 30,325 | 1.22% of North Dakota taxable income | ||
| 30,325 | 73,200 | $ 369.97 | Plus 2.27% of amount over $ 30,325 | |
| 73,200 | 111,525 | 1,343.23 | Plus 2.52% of amount over 73,200 | |
| 111,525 | 199,175 | 2,309.02 | Plus 2.93% of amount over 111,525 | |
| 199,175 | 4,877.17 | Plus 3.22% of amount over 199,175 | ||
Prior years' tax rates: For the tax rates that apply to individuals for tax years prior to 2013, find the Tax Tables for Form ND-1 for the applicable tax year under Individual Income Tax Forms.
