2026 North Dakota Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for North Dakota in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
North Dakota State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,575 | 0.00% |
| $49,575 | $250,400 | 1.95% |
| $250,400 | ∞ | 2.50% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 4.31%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
North Dakota — 2026
OfficialValues verifiedTY2026 individual brackets and corporate rate are separately confirmed, not a 2025 carry-forward: ND Form ND-1ES (SFN 28709, rev. 12-2025) publishes the identical $0-$49,575 @ 0% / $49,575-$250,400 @ 1.95% / $250,400+ @ 2.50% schedule; corporateRate 4.31% unchanged since 2015 per the ND Office of State Tax Commissioner.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Official 2026 Form ND-1ES, SFN 28709 (12-2025), page 2: '2026 Forms ND-1 and ND-EZ Tax Rate Schedules – Single': $0–$49,575 @0%, $49,575–$250,400 @1.95% (+$0.00 base), over $250,400 @2.50% (+$3,916.09 base).
Cited for Rate brackets · confirmed
Corroboration: official 2026 withholding booklet's Table 7 (Annual Payroll Period, Single) shows $57,625/$258,450 thresholds with the same $200,825 bracket width and identical $3,916.09 excess-tax base as the ND-1ES schedule, confirming…
Cited for Standard deduction, Capital gains · confirmed
Official North Dakota Century Code, current version, still contains the 40% LTCG exclusion with no repeal or sunset language found in the section.
Cited for Corporate rate · confirmed
Official page fetched this session; no rate change indicated, top marginal rate still 4.31%.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.