Personal Income Tax in North Dakota

April 13, 2006

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If you are a resident or nonresident of North Dakota and receive taxable income individually from property owned or business transacted in North Dakota, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.

North Dakota has five tax rates ranging from 2.1 to 5.54 percent. For 2006, the following rates apply to the amount of income over the exempted amount:

Single Individuals
Taxable Income	Amount of Tax
Up to $30,650	2.1% of taxable income
Over $30,650 to $74,200	$643.65 plus 3.92% of excess over $30,650
Over $74,200 to $154,800	$2,350.81 plus 4.34% of excess over $74,200
Over $154,800 to $336,550	$5,848.85 plus 5.04% of excess over $154,800
Over $336,550	$15,009.05 plus 5.54% of excess over $336,550

Married Filing Jointly and Qualifying Widow(er)
Taxable Income	Amount of Tax
Up to $51,200	2.1% of taxable income
Over $51,200 to $123,700	$1,075.20 plus 3.92% of excess over $51,200
Over $123,700 to $188,450	$3,917.20 plus 4.34% of excess over $123,700
Over $188,450 to $336,550	$6,727.35 plus 5.04% of excess over $188,450
Over $336,550	$14,191.59 plus 5.54% of excess over $336,550

Married Filing Separately
Taxable Income	Amount of Tax
Up to $25,600	2.1% of taxable income
Over $25,600 to $61,850	$537.60 plus 3.92% of excess over $25,600
Over $61,850 to $94,225	$1,958.60 plus 4.34% of excess over $61,850
Over $94,225 to $168,275	$3,363.68 plus 5.04% of excess over $94,225
Over $168,275	$7,095.80 plus 5.54% of excess over $168,275

Head of Household
Taxable Income	Amount of Tax
Up to $41,050	2.1% of taxable income
Over $41,050 to $106,000	$862.05 plus 3.92% of excess over $41,050
Over $106,000 to $171,650	$3,408.09 plus 4.34% of excess over $106,000
Over $171,650 to $336,550	$6,257.30 plus 5.04% of excess over $171,650
Over $336,550	$14,568.26 plus 5.54% of excess over $336,550