North Dakota Tax Tables for 2023
The 2023 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 2023.
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North Dakota Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for North Dakota in 2023. 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 (2023)
Marginal income tax brackets for Single filers in North Dakota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 44,725.00 | 0% |
| 2 | $ 44,725.00 to $ 225,975.00 | 1.95% |
| 3 | $ 225,975.00 and over | 2.5% |
Married filing jointly – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing jointly filers in North Dakota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 74,750.00 | 0% |
| 2 | $ 74,750.00 to $ 275,100.00 | 1.95% |
| 3 | $ 275,100.00 and over | 2.5% |
Married filing separately – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing separately filers in North Dakota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 37,375.00 | 0% |
| 2 | $ 37,375.00 to $ 137,550.00 | 1.95% |
| 3 | $ 137,550.00 and over | 2.5% |
Head of household – Progressive Tax Brackets (2023)
Marginal income tax brackets for Head of household filers in North Dakota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 59,950.00 | 0% |
| 2 | $ 59,950.00 to $ 250,550.00 | 1.95% |
| 3 | $ 250,550.00 and over | 2.5% |
Widowed – Progressive Tax Brackets (2023)
Marginal income tax brackets for Widowed filers in North Dakota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 74,750.00 | 0% |
| 2 | $ 74,750.00 to $ 275,100.00 | 1.95% |
| 3 | $ 275,100.00 and over | 2.5% |
North Dakota Standard Deduction(2023)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Married filing separately | $14,600 |
| Head of household | $21,900 |
| Widowed | $29,200 |
North Dakota Payroll Taxes(2023)
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
Are educator or unreimbursed employee expenses deductible in ND?
Only as permitted by ND law via adjustments on ND-1SA; many federal unreimbursed expenses remain limited.
Is unemployment compensation taxable in ND?
Generally yes—unemployment is included in ND income unless a specific subtraction applies.
Are employer HSAs reported differently in ND?
Employer contributions follow federal reporting; ND may require state-level handling on ND-1SA—check instructions.
Does ND tax remote workers?
Residents report worldwide income; nonresidents owe ND tax on ND-sourced wages. Reciprocity is limited—check employer location and work nexus.
Are gambling winnings taxable in ND?
Yes—report winnings as income; withholding may occur on large wins. Losses follow federal substantiation rules.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.