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Understanding Personal Income Tax in North Dakota

Filed under State Taxes. Fact checked on February 13, 2013.

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Personal income tax in North Dakota is discussed.

If you are a resident or nonresident of North Dakota and receive taxable income individually from property owned or business transacted in North Dakota, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.

North Dakota tax rates range from 1.51 to 3.99 percent. These marginal rates apply to the following brackets of taxable income:

Single
Taxable Income Tax Due
$0 to $34,500 1.51% of taxable income
$34,501 to $83,600 $520.95, plus 2.82% of the amount over $34,501
$83,601 to $174,400 $1,905.57, plus 3.13% of the amount over $83,600
$174,401 to $379,150 $4,747.61, plus 3.63% of the amount over $174,400
$379,151 and over $12,180.04, plus 3.99% of the amount over $379,151

Married Filing Jointly and Qualifying Widow(er)
Taxable Income Applicable Marginal Tax Rate
$0 to $57,700 1.51% of taxable income
$57,701 to $139,350 $871.27, plus 2.82% of the amount ver $57,701
$139,351 to $212,300 $3,173.80, plus 3.13% of the amount over $139,350
$212,301 to $379,150 $5,457.14, plus 3.63% of the amount over $212,300
$379,150 and over $11,513.79, plus 3.99% of the amount over $379,150

Married Filing Separately
Taxable Income Applicable Marginal Tax Rate
$0 to $28,850 1.51% of taxable income
$28,851 to $69,675 $435.64, plus 2.82% of the amount over $28,850
$69,676 to $106,150 $1,586.90, plus 3.13% of the amount over $69,675
$106,151 to $189,575 $2,728.57, plus 3.63% of the amount over $106,150
$189,575 and over $57,56.90, plus 3.99% of the amount over $189,575

Head of Household
Taxable Income Applicable Marginal Tax Rate
$0 to $46,250 1.51% of taxable income
$46,251 to $119,400 $698.38, plus 2.82% of taxable income over $46,250
$119,401 to $193,350 $2,761.21, plus 3.13% of taxable income over $119,400
$193,351 to $379,150 $5,075.84, plus 3.63% of taxable income over $193,350
$379,151 and over $11,820.38, plus 3.99% of taxable income over $379,150

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