North Dakota taxes

2.5%Top income tax rate (2026)

$244,825Top bracket begins (single)

NoneState estate tax exemption

NoInheritance tax

Capital gains: 40% of net long-term capital gains excluded.

Source: https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/

Coverage

North Dakota stories

Federal changes below apply in every state.