Does North Dakota have a state income tax?

North Dakota taxes individual income with a progressive state income tax with a top marginal rate of 2.5%.

What is the minimum wage in North Dakota in 2026?

The 2026 minimum wage in North Dakota is $7.25/hour, with a tipped minimum of $4.86. No state minimum wage law; federal applies.

What is the sales tax in North Dakota?

The statewide sales tax rate is 5% (local city/county add-ons can raise the combined rate considerably).

North Dakota Taxes 2026 — Income Tax, Sales Tax & Minimum Wage

2.5%Income tax

5%State sales tax

$7.252026 min wage

2026Tax year

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Income Tax

North Dakota uses a progressive rate schedule; the highest marginal rate is 2.5% (applies only to income in the top bracket, not all income).

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Sales Tax

The statewide sales tax is 5%. Cities and counties add local option taxes — combined rates commonly run 1.5–3 percentage points higher than the state rate.

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2026 Minimum Wage

$7.25/hour (tipped minimum 4.86). No state minimum wage law; federal applies

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Tax Filing Notes

File the North Dakota state return in addition to your federal return; brackets are based on taxable income with state-specific adjustments.

Context

How North Dakota compares

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All 50 States + D.C.

Compare income tax, sales tax, and minimum wage across every state.

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Federal Tax Estimator

2026 IRS brackets and standard deduction.

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North Dakota 2026 — FAQ

What is the 2026 minimum wage in North Dakota?

$7.25/hour, with a tipped minimum of $4.86. No state minimum wage law; federal applies

Is North Dakota income tax high or low compared to other states?

North Dakota's top rate of 2.5% ranks among the lowest of states with an income tax.

Do local taxes add to these rates?

Yes. Cities and counties add local sales taxes (often +1.5–3 points), and some states add county income taxes (e.g., MD, IN). Check your local jurisdiction for the effective rate.

Sources: Tax Foundation — State Individual Income Tax Rates and Brackets 2026; U.S. DOL/WHD state minimum wage tables (Paylocity/Gusto 2026 editions); state revenue agencies. Retrieved Aug 11, 2026. Educational reference — verify current rates with the North Dakota revenue department before relying on them.