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North Dakota Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 57-38-02, et seq. |
| Who is Required to File | Residents and nonresidents on property owned, employment, or business carried on in North Dakota; Individuals, estates, and trusts have optional tax available (§57-38-30.3); Partnerships are not taxed |
| Rate | First $48,500, 2.1%; Next $68,750, 3.92%; Next $61,400, 4.34%; Next $140,450, 5.04%; Over $319,100, 5.54% |
| Federal Income Tax Deductible | Yes |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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