North Dakota State Income Tax Calculator
This authoritative tool helps North Dakota residents and tax planners estimate annual state income tax using the official progressive rate schedules. It’s designed for clarity, speed, and accessibility—ideal for comparing scenarios, budgeting, or validating expectations before you file.
Calculator
Results
Bracket Breakdown
| Tier | Taxable at tier | Rate | Tax |
|---|
Data Source and Methodology
Authoritative Data Source: North Dakota Office of State Tax Commissioner — “Individual Income Tax Rate Schedules and Instructions (Form ND‑1).” Edition: Tax Year 2024 (and 2025 if published). Direct link: https://www.tax.nd.gov/individual-income-tax.
Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.
The Formula Explained
Total tax:
$$ \mathrm{Tax}(T)=\sum_{i=1}^{n} r_i \cdot \max\bigl(0,\ \min(T,b_i^{\mathrm{top}})-b_{i-1}\bigr) $$ where $b_i^{\mathrm{top}}=b_i$ for tiers below the top, and $b_n^{\mathrm{top}}=+\infty$.
Marginal rate:
$$ \mathrm{MarginalRate}(T)=r_k \quad \text{such that} \quad b_{k-1} < T \le b_k $$ Effective rate:
$$ \mathrm{EffectiveRate}(T)= \begin{cases} 0, & T=0 \\ \dfrac{\mathrm{Tax}(T)}{T}, & T>0 \end{cases} $$
Glossary of Variables
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- Tax year: Filing year for which you estimate tax (e.g., 2024).
- Filing status: Single, Married Filing Jointly, or Married Filing Separately.
- Taxable income (T): Your annual taxable income from your federal return.
- Estimated ND state tax: Total North Dakota income tax based on the applicable schedule.
- Marginal tax rate: Rate applied to your last dollar of income.
- Effective tax rate: Total tax divided by taxable income.
- After-tax income: Taxable income minus estimated ND state tax.
- Bracket breakdown: Tier-by-tier view of taxed amounts and corresponding tax.
How It Works: A Step-by-Step Example
Scenario: Tax year 2024, Filing Status = Single, Taxable Income (T) = $65,000.
- Identify the Single bracket thresholds for 2024 (see official schedule). Assume for illustration: - 0% up to $44,725, - 1.95% from $44,725 to $225,975, - 2.50% over $225,975.
- Compute tax per tier: - Tier 1: min(65,000, 44,725) − 0 = 44,725 at 0% → $0 - Tier 2: min(65,000, 225,975) − 44,725 = 20,275 at 1.95% → $395.36 (approx.) - Tier 3: max(65,000 − 225,975, 0) = 0 at 2.50% → $0
- Total tax ≈ $395.36. Marginal rate = 1.95%. Effective rate ≈ 395.36 / 65,000 ≈ 0.61%.
- After-tax income ≈ $65,000 − $395.36 = $64,604.64.
Note: Exact results depend on the official schedules and any state adjustments or credits applicable to your situation.
Frequently Asked Questions (FAQ)
Do I enter gross wages or taxable income?
Enter taxable income from your federal return (after adjustments and deductions). North Dakota starts from federal taxable income and applies its own rate schedule.
Are there local income taxes in North Dakota?
No. Only the state income tax applies in North Dakota.
Does the calculator include credits?
No. This tool estimates tax from the rate schedule. Credits (e.g., nonrefundable, refundable) must be applied separately using the official forms.
Which filing statuses are supported?
Single, Married Filing Jointly, and Married Filing Separately. Head of Household may align closely with Single—always confirm against the official schedule.
Is this suitable for tax filing?
It’s an educational estimator. For filing, rely on official forms, instructions, and professional advice where needed.
Where can I verify brackets and instructions?
Visit the North Dakota Office of State Tax Commissioner: tax.nd.gov/individual-income-tax.