North Dakota Tax Guide 2026

North Dakota Income Tax Overview

North Dakota has a Flat 2.5% rate — one of lowest in US. When combined with federal income tax and FICA taxes, North Dakota residents in the median income range of $70,490 typically face a combined effective tax rate of approximately 29% on their gross income. The state income tax is calculated on taxable income after the federal standard deduction of $16,100 (single) or $32,200 (married filing jointly) for 2026.

North Dakota Sales Tax Rate 2026

North Dakota's combined sales tax rate is 5.93%, which includes a state rate plus an average local rate. On a $100 purchase, you pay $5.93 in sales tax — and $29.65 on a $500 purchase. Rates can vary within the state based on county and city jurisdiction.

Property Taxes in North Dakota

North Dakota homeowners pay an effective property tax rate of 0.82% annually. On the North Dakota median home price of $265,000, that means approximately $2,173 per year — or $181 added to your monthly mortgage payment. North Dakota's property tax rate is near the national average of 1.07%.

Total Tax Burden for North Dakota Residents

When calculating the total tax burden for a North Dakota household earning $70,490 annually, you must add: federal income tax (approximately $8,459), FICA taxes (7.65% = $5,392), North Dakota state income tax (approximately $1,234), and property taxes if you own a home. Use the specific calculators above to get your exact personalized numbers based on your income, filing status, and situation.

Tax Tips for North Dakota Residents in 2026

• Maximize your 401(k) to $24,500 — reduces both federal AND North Dakota state income tax
• HSA contributions are deductible from both federal and state income tax in North Dakota
• Check if North Dakota has its own standard deduction (some states have lower amounts than federal)
• The 2026 OBBBA tip and overtime deductions apply at federal level — check North Dakota conformity