Retirement taxes by state
How North Dakota taxes retirement income in 2026
North Dakota's income tax rates run from 1.95% to 2.5%. Here's how North Dakota treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays nothing in North Dakota income tax.
Updated October 2026 · 2026 tax year
North Dakota at a glance
- Income tax from 1.95% to 2.5%.
- Social Security isn't taxed.
- 40% of capital gains is excluded.
North Dakota retirement tax questions
Does North Dakota tax Social Security?
No. Social Security isn't taxed.
Does North Dakota tax 401(k) and IRA withdrawals?
Yes, at the state's regular income tax rates. North Dakota has no special exclusion for retirement-account withdrawals.
Does North Dakota tax pensions?
Yes, at the state's regular income tax rates. North Dakota has no special pension exclusion.
Does North Dakota tax Roth conversions?
Yes. A Roth conversion counts as income in North Dakota in the year you convert, taxed at the state's regular rates. Qualified Roth withdrawals later aren't taxed.
What is North Dakota's income tax rate in 2026?
North Dakota's income tax rates run from 1.95% to 2.5%.
What retirees actually pay in North Dakota: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. That couple would owe nothing in North Dakota — one of 24 states (counting DC) where they'd pay $0.
| Household | Total income | North Dakota tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $0 | 0.0% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $0 | 0.0% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $0 | 0.0% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
North Dakota income tax brackets (2026)
Rates apply to North Dakota taxable income, after the state's deductions and the retirement breaks above. Brackets are adjusted for inflation each year.
| Single | Rate | Married filing jointly | Rate |
|---|---|---|---|
| Up to $48,475 | 0% | Up to $80,975 | 0% |
| $48,475 – $244,825 | 1.95% | $80,975 – $298,075 | 1.95% |
| Over $244,825 | 2.5% | Over $298,075 | 2.5% |
Details and limits
Starts from federal taxable income; 40% of capital gains excluded. Head-of-household brackets estimated from 2025 ratios.
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.