North Dakota Income Tax (2026)

Info: Graduated with a low 2.50% top rate for 2026 (brackets from 0% up to 2.50%).

InfoVerified May 31, 2026

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Official source: tax.nd.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Income Tax in states bordering North Dakota

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

MinnesotaConditional
Graduated; top rate 9.85% (2026 rates 5.35% / 6.80% / 7.85% / 9.85%). The 9.85% rate starts at $203,151 of Minnesota taxable income for a single filer and $337,931 married filing jointly. Brackets are re-indexed for inflation every year.
Verified Jul 30, 2026 · Source: revenue.state.mn.us · Full Minnesota rule →
MontanaInfo
Graduated, topping out at 5.65% in 2026 (down from 5.9%); the lower 4.7% rate applies up to $47,500 single / $95,000 joint. No state sales tax.
Verified May 31, 2026 · Source: revenue.mt.gov · Full Montana rule →
South DakotaPermitted
No state individual income tax — 0% on wages and all personal income.
Verified May 31, 2026 · Source: dor.sd.gov · Full South Dakota rule →

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