North Dakota has a top income tax rate of 2.5%, the 23rd highest combined sales tax (7.09%) and the federal $7.25 minimum wage as of 2026.
$6,184 a year: that is roughly what a North Dakota homeowner earning $75,000 pays in state income tax ($203), sales tax on $25,000 of purchases ($1,773), property tax on a $300,000 house ($2,760) and electricity at 900 kWh a month ($1,448).
North Dakota uses a graduated scale with 2 rates, topping out at 2.5%. Single filers' standard deduction: $16,100. On $50,000 of wages, a single filer's North Dakota tax works out to about $0 (0.0% of wages); on $100,000 it is about $691 (0.7%). Source: Tax Foundation, January 1, 2026.
| Rate | Single filers | Married filing jointly |
|---|---|---|
| 0% | over $0 | over $0 |
| 1.95% | over $48,475 | over $80,975 |
| 2.5% | over $244,825 | over $298,075 |
Estimated 2026 take-home pay for a single filer with no pre-tax deductions, using the federal brackets and $16,100 standard deduction, Social Security and Medicare, and North Dakota's brackets above. Open the paycheck calculator set to North Dakota to add a 401(k), change pay frequency or filing status.
| Salary | Federal tax | FICA | State tax | Take-home (year) | Per biweekly check |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,825 | $0 | $42,355 | $1,629 |
| $75,000 | $7,670 | $5,738 | $203 | $61,389 | $2,361 |
| $100,000 | $13,170 | $7,650 | $691 | $78,489 | $3,019 |
The state rate is 5.00% and local governments add 2.09% on average, for a combined 7.09%, 23rd highest of the 50 states and D.C. (median 7.00%). A $1,000 purchase carries about $71 in sales tax at the average combined rate. Source: Tax Foundation, July 1, 2026.
North Dakota follows the federal minimum of $7.25 an hour (the North Dakota rate equals the federal minimum), which is $15,080 a year for full-time work (2,080 hours). Source: U.S. Department of Labor, July 1, 2026.
Homeowners in North Dakota paid property taxes equal to 0.92% of home value on average, the 21st highest effective rate (median state 0.79%). On a $300,000 home that is about $2,760 a year, or $230 a month in escrow. Source: Tax Foundation (Census ACS data), 2024 data.
Residential electricity averaged 13.41¢ per kWh in July 2026, the 4th lowest of the 50 states and D.C. (median 16.09¢). A household using 900 kWh a month would pay about $121 before fixed charges. Source: U.S. EIA, July 2026 data.
Among the 3 states it borders, North Dakota has the lowest minimum wage of its neighbors ($7.25) and the lowest electricity price of its neighbors (13.41¢).
| State | Top income tax | Sales tax | Min. wage | Property tax | Electricity |
|---|---|---|---|---|---|
| North Dakota | 2.5% | 7.09% | $7.25 | 0.92% | 13.41¢ |
| Minnesota | 9.85% | 8.14% | $11.41 | 1.00% | 17.45¢ |
| Montana | 5.65% | 0.00% | $10.85 | 0.61% | 14.99¢ |
| South Dakota | None | 6.11% | $11.85 | 1.00% | 15.37¢ |
North Dakota figures use statewide averages and skip credits, exemptions and local income taxes; check North Dakota revenue and labor department sites before filing or hiring.
Explore calculators by category: Finance · Health · Legal · Math · Construction
Planning a major financial decision in North Dakota? Our Home Buyer's Guide and Retirement Planning Guide walk you through every step with the right calculator at each stage.