North Dakota individual income tax
North Dakota imposes an individual income tax on both residents and nonresidents, based on their federal-adjusted gross income, with tax rates ranging from 1.1% to 2.9%.
April 18
Return due in 2023
2.9%
Top marginal tax rate
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Pay income tax online
Visit the official state government’s website to pay individual income tax online.
Visit NDTAP
What is North Dakota income tax?
Individual income tax
Individual income tax is a type of direct tax levied by North Dakota on individuals that meet the taxable criteria.
Taxable incomes
North Dakota taxes incomes from wages, dividends, interests and capital gains.
Tax brackets
North Dakota has 3 individual income tax brackets from 1.1% to 2.9%.
Standard deduction
Standard deduction is $12,950 for singles, $25,900 for joint filers and $19,400 for head of household for the year 2022.
Personal exemption
There is no personal exemption in North Dakota.
2022 tax rates
The following is the list of income tax rates for the tax year of 2022
| North Dakota taxable income | Tax rate |
|---|---|
| $0 - $41,775 | 1.1% |
| $41,775 - $101,050 | 2.04% |
| $101,050 - $210,825 | 2.27% |
| $210,825 - $458,350 | 2.64% |
| $448,350+ | 2.9% |
Individual income tax
The State of North Dakota requires you to pay taxes if you are a resident (regardless of the whether they were earned within the state or not) or a non-resident that earns income from North Dakota
Types of taxable incomes
The income types on which tax is levied are:
In North Dakota, all types of income are generally subject to personal income tax unless they are specifically exempt by state law. This includes, but is not limited to, wages and salary, dividends, capital gains, royalties, and other types of income.
File return
To file a tax return in North Dakota, taxpayers must complete and submit a tax return form. The tax return form requires taxpayers to report their taxable income and any credits or deductions they are eligible to claim. Taxpayers must also calculate their tax liability and pay any taxes owed by the due date.
A person who is a resident, part-resident or non-resident who files a federal return or receives income from the state, has to file taxes.
Due
quarterly or annually
Pay taxes
Taxes in North Dakota are due by 18 April, 2023. Go to the official North Dakota Department of Revenue website.
If your net tax liability is more that $1,000, you are required to pay estimated taxes in North Dakota.
Estimated taxes are to be made quarterly in instalments by the 15th of April, June, September, and January.
Type of tax
graduated tax
Due
quarterly or annually
Deductions
Tax deductions are a reduction in the amount of income that is subject to taxation. It allows taxpayers to lower the amount of taxable income they have, which in turn reduces the amount of tax they owe. Tax deductions are available for a wide range of expenses, such as charitable donations, mortgage interest, medical expenses, and business expenses.
Standard deduction is $12,950 for singles, $25,900 for joint filers and $19,400 for head of household for the year 2022.
Credits
A tax credit allows taxpayers to reduce the amount of taxes they are required to pay. This is different from a tax deduction, which reduces the amount of income that is subject to taxation. Tax credits are applied directly to the tax liability, while deductions are applied to the taxable income.
Exclusions
Tax exclusions are an amount of money or income that is not subject to taxation. This means that taxpayers do not have to pay taxes on this income.
Residency
Residency in North Dakota refers to an individual's permanent home or place of residence in the state.
North Dakota resident
In North Dakota, an individual is considered a resident for tax purposes if they are domiciled in the state for the tax year. If someone does not have their domicile in North Dakota but has a permanent place of abode there and spends more than 210 days in the state, they must file their taxes as a resident.
North Dakota part-year resident
A North Dakota Part-Year Resident is someone who moved into or out of the state during the tax year.
Income earned while the individual was a resident of North Dakota is subject to state taxes.
North Dakota non-resident
A North Dakota Nonresident is someone who does not have a permanent residence in the state.
Nonresidents who receive income from North Dakota sources are required to pay North Dakota taxes.
Frequently asked questions
Business entities in North Dakota
There are several business entities in North Dakota
North Dakota LLC
Page sponsorWhy we like StartGlobal?
My genuine thoughts
Willy Justin
Founder, Statepedia
StartGlobal: Legal + Taxes + Bookkeeping for solopreneurs
Product
For small businesses, managing taxes, accounting and everything legal is just a pain. Nobody wants to do it, but they have to. Instead of working with CPAs, attorneys and others separately, Start brings all of them under a single subscription. It’s just smooth.
Team
I know the team behind StartGlobal very well. It’s a very hardworking group of individuals who are genuinely passionate about small businesses. They are backed by successful founders like Balaji Srinivasan, Biz Stone(Twitter) and others.
Price
Getting a CPA or attorney is a matter of thousands of dollars. It’s just unfair to pay so much when you’re a small business. Start has a single subscription that covers it all. It is a definite money saver.
$599 one-time