North Dakota Tax Tables for 2017
The 2017 North Dakota Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the North Dakota State Tax Calculator 2017.
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North Dakota Tax Tables for 2017
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for North Dakota in 2017. North Dakota uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2017)
Marginal income tax brackets for Single filers in North Dakota for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 37,950.00 | 1.1% |
| 2 | $ 37,950.00 to $ 91,900.00 | 2.04% |
| 3 | $ 91,900.00 to $ 191,650.00 | 2.27% |
| 4 | $ 191,650.00 to $ 416,700.00 | 2.64% |
| 5 | $ 416,700.00 and over | 2.9% |
Married filing jointly – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing jointly filers in North Dakota for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 63,400.00 | 1.1% |
| 2 | $ 63,400.00 to $ 153,100.00 | 2.04% |
| 3 | $ 153,100.00 to $ 233,350.00 | 2.27% |
| 4 | $ 233,350.00 to $ 416,700.00 | 2.64% |
| 5 | $ 416,700.00 and over | 2.9% |
Married filing separately – Progressive Tax Brackets (2017)
Marginal income tax brackets for Married filing separately filers in North Dakota for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 31,700.00 | 1.1% |
| 2 | $ 31,700.00 to $ 76,550.00 | 2.04% |
| 3 | $ 76,550.00 to $ 116,675.00 | 2.27% |
| 4 | $ 116,675.00 to $ 208,350.00 | 2.64% |
| 5 | $ 208,350.00 and over | 2.9% |
Head of household – Progressive Tax Brackets (2017)
Marginal income tax brackets for Head of household filers in North Dakota for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,975.00 | 1.1% |
| 2 | $ 18,975.00 to $ 45,950.00 | 2.04% |
| 3 | $ 45,950.00 to $ 95,825.00 | 2.27% |
| 4 | $ 95,825.00 to $ 208,350.00 | 2.64% |
| 5 | $ 208,350.00 and over | 2.9% |
Widowed – Progressive Tax Brackets (2017)
Marginal income tax brackets for Widowed filers in North Dakota for 2017. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 63,400.00 | 1.1% |
| 2 | $ 63,400.00 to $ 153,100.00 | 2.04% |
| 3 | $ 153,100.00 to $ 233,350.00 | 2.27% |
| 4 | $ 233,350.00 to $ 416,700.00 | 2.64% |
| 5 | $ 416,700.00 and over | 2.9% |
North Dakota Standard Deduction(2017)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $6,350 |
| Married filing jointly | $12,700 |
| Married filing separately | $6,350 |
| Head of household | $9,350 |
| Widowed | $12,700 |
North Dakota Payroll Taxes(2017)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
North Dakota Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and North Dakota updates:
Frequently Asked Questions
Is there a marriage penalty in ND?
ND’s bracket structure and filing-status rules reduce classic “penalty” effects you see with sharp bracket cliffs, but outcomes still vary by income split—model both.
Is overtime taxed differently in ND?
No—overtime is taxed as regular income. Supplemental withholding methods can make a paycheck look higher-withheld, but the return reconciles it.
Are charitable carryovers recognized by ND?
Carryovers follow federal roots, with ND adjustments as required—check instructions and ND-1SA lines.
What’s the best way to compare ND vs a move to another state?
Run the same inputs on our state calculator hub for North Dakota and your target state. Compare (1) ND bracket structure vs the other state’s flat/brackets, (2) standard/itemized mechanics, (3) conformity on HSAs/529s/retirement, and (4) credits for other-state taxes—then decide based on net pay and not just top-line rates.
How do I sanity-check FICA vs ND state tax?
Use the FICA Calculator to confirm OASDI/Medicare for 2017. Then combine with our ND salary page to see how federal+ND+FICA interact on each paycheck, including Additional Medicare when applicable.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.