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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

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.

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