# 🇺🇸 2026 North Dakota Tax Overview

North Dakota utilizes a highly streamlined, low-tier progressive state income tax structure. Throughout the 2026 tax year, the state assesses individual earnings across just two marginal tax brackets, scaling securely from a 1.95% minimum baseline up to an exceptionally competitive 2.5% maximum ceiling.

[Official North Dakota Tax Authority](https://www.tax.nd.gov/)