State Income Tax
North Dakota imposes a state income tax using a graduated tax structure with 5 brackets ranging from 0% to 2.5%. The filing deadline is 2026-04-15. Social Security benefits are exempt from North Dakota state income tax. Retirement income is generally taxable. Social Security is exempt for most; partial exclusions for other retirement income.
Retirement Income Details
Social Security is exempt for most; partial exclusions for other retirement income.
Does North Dakota have a state income tax?
Yes. North Dakota has a state income tax with a graduated structure ranging from 0% to 2.5% across 5 brackets.
What is the North Dakota income tax rate?
North Dakota has a graduated income tax with 5 brackets. The lowest rate is 0% and the highest rate is 2.5%.
Is Social Security taxed in North Dakota?
No. North Dakota does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in North Dakota?
Yes. North Dakota generally taxes retirement income. Social Security is exempt for most; partial exclusions for other retirement income.
When is the North Dakota income tax filing deadline?
The North Dakota state income tax filing deadline is 2026-04-15. You can file and pay through the official North Dakota Department of Revenue portal.
What is the standard deduction in North Dakota?
North Dakota's standard deduction is $14,600 for single filers and $29,200 for married filing jointly.
How does North Dakota income tax compare to neighboring states?
North Dakota's top rate of 2.5% is relatively low compared to most states. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
North Dakota Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.