All states

North Dakota

Progressive brackets
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — North Dakota (ND)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • North Dakota has one of the lowest individual income taxes in the U.S. After House Bill 1158 (2023), ordinary income is taxed with just THREE brackets for 2025: 0.00%, 1.95% and 2.50%.
  • The FIRST bracket is taxed at 0%, so most low- and middle-income filers owe no North Dakota income tax. The 0% band runs up to $48,475 (single), $80,975 (married filing jointly), $40,475 (married filing separately) and $64,950 (head of household) for 2025.
  • The 2.50% top rate applies only above $244,825 (single), $298,075 (married filing jointly), $149,025 (married filing separately) and $271,450 (head of household); the band in between is taxed at 1.95%.
  • The tax base is FEDERAL TAXABLE INCOME (Form ND-1 starts from the taxable income on the federal return), not AGI. North Dakota adopts the federal standard or itemized deduction and has no standard deduction or personal exemptions of its own.
  • Not modelled: North Dakota's ND-1 adjustments to federal taxable income (income/property-tax credit, net long-term capital-gain and qualified-dividend exclusions, Social Security and military-pay subtractions). The shared input models none of these, so all federal taxable income is taxed directly — a conservative estimate for filers who qualify for those subtractions.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.