North Dakota Tax Tables 2024 - Tax Rates and Thresholds in North Dakota
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This page contains the tax table information used for the calculation of tax and payroll deductions in North Dakota in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ US, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for North Dakota or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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North Dakota State Income Tax Tables in 2024
The Income tax rates and personal allowances in North Dakota are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the North Dakota Tax Calculator 2024.
North Dakota Single Filer Standard Deduction
The standard deduction for a Single Filer in North Dakota for 2024 is $ 14,600.00.
North Dakota Single Filer Tax Tables
North Dakota Residents State Income Tax Tables for Single Filers in 2024
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 44,725.00 |
| 1.95% | Income from $ 44,725.01 | to | $ 225,975.00 |
| 2.5% | Income from $ 225,975.01 | | and above |
North Dakota Married (Joint) Filer Standard Deduction
The standard deduction for a Married (Joint) Filer in North Dakota for 2024 is $ 29,200.00.
North Dakota Married (Joint) Filer Tax Tables
North Dakota Residents State Income Tax Tables for Married (Joint) Filers in 2024
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 74,750.00 |
| 1.95% | Income from $ 74,750.01 | to | $ 275,100.00 |
| 2.5% | Income from $ 275,100.01 | | and above |
North Dakota Married (separate) Filer Standard Deduction
The standard deduction for a Married (separate) Filer in North Dakota for 2024 is $ 14,600.00.
North Dakota Married (separate) Filer Tax Tables
North Dakota Residents State Income Tax Tables for Married (separate) Filers in 2024
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
North Dakota Head of Household Filer Standard Deduction
The standard deduction for a Head of Household Filer in North Dakota for 2024 is $ 21,900.00.
North Dakota Head of Household Filer Tax Tables
North Dakota Residents State Income Tax Tables for Head of Household Filers in 2024
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 37,375.00 |
| 1.95% | Income from $ 37,375.01 | to | $ 137,550.00 |
| 2.5% | Income from $ 137,550.01 | | and above |
North Dakota Widower Filer Standard Deduction
The standard deduction for a Widower Filer in North Dakota for 2024 is $ 29,200.00.
North Dakota Widower Filer Tax Tables
North Dakota Residents State Income Tax Tables for Widower Filers in 2024
Personal Income Tax Rates and Thresholds| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 74,750.00 |
| 1.95% | Income from $ 74,750.01 | to | $ 275,100.00 |
| 2.5% | Income from $ 275,100.01 | | and above |
North Dakota State Payroll Deductions in 2024
In compliance with the regulations set forth by North Dakota, employers are mandated to adhere to specific payroll deduction requirements. These deductions, essential for ensuring conformity with legal standards, are routinely withheld by employers. It's important to note that these deductions are subject to annual revisions. For the year 2024, the detailed breakdown of North Dakota payroll deductions can be found below, reflecting our commitment to both regulatory adherence and transparency.
North Dakota State Payroll Deductions in 2024: Rates for Employers and Employees| Social security category | Employee | Employer | Total |
|---|
| Unemployment Insurance Tax | 0% | 6.26% | 6.26% |
North Dakota State Payroll Deductions in 2024: Thresholds for Employers and Employees| Social security category | Employee | Employer |
|---|
| Min. Earnings | Max. Contribution | Min. Earnings | Max. Contribution |
|---|
| Unemployment Insurance Tax | n/a | n/a | n/a | $ 40,800.00 |
Federal Income Tax Tables in 2024
Federal Single Filer Tax Tables
The federal standard deduction for a Single Filer in 2024 is $ 14,600.00.
The federal federal allowance for Over 65 years of age Single Filer in 2024 is $ 1,950.00
North Dakota Residents State Income Tax Tables for Single Filers in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 11,600.00 |
| 12% | Income from $ 11,600.01 | to | $ 47,150.00 |
| 22% | Income from $ 47,150.01 | to | $ 100,525.00 |
| 24% | Income from $ 100,525.01 | to | $ 191,950.00 |
| 32% | Income from $ 191,950.01 | to | $ 243,725.00 |
| 35% | Income from $ 243,725.01 | to | $ 609,350.00 |
| 37% | Income from $ 609,350.01 | | and above |
Federal Married (Joint) Filer Tax Tables
The federal standard deduction for a Married (Joint) Filer in 2024 is $ 29,200.00.
The federal federal allowance for Over 65 years of age Married (Joint) Filer in 2024 is $ 1,550.00
North Dakota Residents State Income Tax Tables for Married (Joint) Filers in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 23,200.00 |
| 12% | Income from $ 23,200.01 | to | $ 94,300.00 |
| 22% | Income from $ 94,300.01 | to | $ 201,050.00 |
| 24% | Income from $ 201,050.01 | to | $ 383,900.00 |
| 32% | Income from $ 383,900.01 | to | $ 487,450.00 |
| 35% | Income from $ 487,450.01 | to | $ 731,200.00 |
| 37% | Income from $ 731,200.01 | | and above |
Federal Married (separate) Filer Tax Tables
The federal standard deduction for a Married (separate) Filer in 2024 is $ 14,600.00.
The federal federal allowance for Over 65 years of age Married (separate) Filer in 2024 is $ 1,550.00
North Dakota Residents State Income Tax Tables for Married (separate) Filers in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 11,600.00 |
| 12% | Income from $ 11,600.01 | to | $ 47,150.00 |
| 22% | Income from $ 47,150.01 | to | $ 100,525.00 |
| 24% | Income from $ 100,525.01 | to | $ 191,950.00 |
| 32% | Income from $ 191,950.01 | to | $ 243,725.00 |
| 35% | Income from $ 243,725.01 | to | $ 365,000.00 |
| 37% | Income from $ 365,000.01 | | and above |
Federal Head of Household Filer Tax Tables
The federal standard deduction for a Head of Household Filer in 2024 is $ 21,900.00.
The federal federal allowance for Over 65 years of age Head of Household Filer in 2024 is $ 1,950.00
North Dakota Residents State Income Tax Tables for Head of Household Filers in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 16,550.00 |
| 12% | Income from $ 16,550.01 | to | $ 63,100.00 |
| 22% | Income from $ 63,100.01 | to | $ 100,500.00 |
| 24% | Income from $ 100,500.01 | to | $ 191,950.00 |
| 32% | Income from $ 191,950.01 | to | $ 243,700.00 |
| 35% | Income from $ 243,700.01 | to | $ 609,350.00 |
| 37% | Income from $ 609,350.01 | | and above |
Federal Widower Filer Tax Tables
The federal standard deduction for a Widower Filer in 2024 is $ 29,200.00.
The federal federal allowance for Over 65 years of age Widower Filer in 2024 is $ 1,550.00
North Dakota Residents State Income Tax Tables for Widower Filers in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 10% | Income from $ 0.000.00 | to | $ 23,200.00 |
| 12% | Income from $ 23,200.01 | to | $ 94,300.00 |
| 22% | Income from $ 94,300.01 | to | $ 201,050.00 |
| 24% | Income from $ 201,050.01 | to | $ 383,900.00 |
| 32% | Income from $ 383,900.01 | to | $ 487,450.00 |
| 35% | Income from $ 487,450.01 | to | $ 731,200.00 |
| 37% | Income from $ 731,200.01 | | and above |
North Dakota: Federal EITC(Earned Income Tax Credits) Rates and Thresholds in 2024
The Earned Income Tax Credit (EITC) is a significant tax credit in the United States, designed primarily to benefit working individuals and families with low to moderate income. As a refundable credit, the EITC not only reduces the amount of tax owed but can also result in a refund if the credit exceeds the taxpayer's total tax liability. This makes the EITC a powerful tool for reducing poverty, incentivizing work, and providing financial support to those who need it most. The credit amount varies based on the taxpayer's income, marital status, and number of qualifying children, with the intention of providing greater assistance to families with children.
The EITC rates and thresholds are adjusted annually to reflect changes in the economy and cost of living. For the tax year 2024, these adjustments ensure that the credit remains aligned with the current economic conditions, providing targeted support to eligible taxpayers. Understanding the latest EITC rates and thresholds is crucial for taxpayers who wish to maximize their potential credit and accurately plan their finances. The EITC can have a significant impact on a family's annual budget, offering relief and financial stability to millions of Americans each year including those in North Dakota.
Note: you must be between the ages of 25 and 65 to claim EITC in 2024 unless you have 1 or more children.
EITC Tables for Unmarried Taxpayers (single and head of household filers) in 2024| Element | Number of Children |
|---|
| 0 | 1 | 2 | 3 |
|---|
| Credit rate | 7.65% | 34% | 40% | 45% |
|---|
| Earned income amount | $ 7,840.00 | $ 11,750.00 | $ 16,510.00 | $ 16,510.00 |
|---|
| Maximum credit amount | $ 600.00 | $ 3,995.00 | $ 6,604.00 | $ 7,430.00 |
|---|
| Phaseout amount threshold | $ 9,800.00 | $ 21,560.00 | $ 21,560.00 | $ 21,560.00 |
|---|
| 7.65% | 15.98% | 21.06% | 21.06% |
|---|
EITC Tables for Married taxpayers (married filing jointly, Qualifying Widow(er)) in 2024| Element | Number of Children |
|---|
| 0 | 1 | 2 | 3 |
|---|
| Credit rate | 7.65% | 34% | 40% | 45% |
|---|
| Earned income amount | $ 7,840.00 | $ 11,750.00 | $ 16,510.00 | $ 16,510.00 |
|---|
| Maximum credit amount | $ 600.00 | $ 3,995.00 | $ 6,604.00 | $ 7,430.00 |
|---|
| Phaseout amount threshold | $ 16,370.00 | $ 28,120.00 | $ 28,120.00 | $ 28,120.00 |
|---|
| Phaseout rate | 7.65% | 15.98% | 21.06% | 21.06% |
|---|
North Dakota: Federal FICA Rates in 2024
FICA, which stands for the Federal Insurance Contributions Act, is a fundamental component of the United States payroll tax system. It is dedicated to funding two major social welfare programs: Social Security and Medicare. Social Security provides benefits for retirees, people with disabilities, and survivors of deceased workers, while Medicare offers health insurance for individuals aged 65 and over, as well as for certain younger people with disabilities. FICA taxes are collected from both employees and employers to finance these crucial social safety net programs, playing a pivotal role in ensuring financial support and healthcare coverage for millions of Americans.
The mechanism of FICA taxation involves a dual contribution system where both the employer and the employee contribute a set percentage of the employee's income towards these programs. The tax is applied to wages, salaries, and other compensation within certain thresholds, which are adjusted periodically. The distinct components of FICA, namely Social Security and Medicare, each have specific rates and caps that determine the amount of tax levied. This system of contributions not only ensures the ongoing viability of these programs but also directly ties the benefits an individual receives in retirement or during periods of disability to their work history and contributions over their working life. As such, FICA represents a critical element of the United States' approach to social welfare, providing foundational financial security and healthcare benefits that many Americans rely on. The Federal FICA Rates for 2024 are displayed below.
North Dakota FICA in 2024: Rates for Employers and Employees| FICA category | Employee | Employer | Total |
|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Additional Medicare | 0.9% | 0% | 0.9% |
| Federal Unemployment Taxes (FUTA) | 0% | 6% | 6% |
North Dakota FICA in 2024: Thresholds for Employers and Employees| FICA category | Employee | Employer |
|---|
| Min. Earnings | Max. Contribution | Min. Earnings | Max. Contribution |
|---|
| Social Security | n/a | $ 168,600.00 | n/a | $ 168,600.00 |
| Medicare | n/a | n/a | n/a | n/a |
| Additional Medicare | $ 200,000.00 | n/a | n/a | n/a |
| Federal Unemployment Taxes (FUTA) | n/a | n/a | n/a | $ 7,000.00 |
North Dakota: Federal Retirement Plan Thresholds in 2024
Federal retirement plans in the United States, such as 401(k), 403(b), SARSEP, and 457 plans, along with SIMPLE plans, offer valuable opportunities for individuals to save for their post-working years while enjoying certain tax benefits. These plans are designed to encourage long-term savings by providing tax advantages. Contributions made to these plans are typically pre-tax, meaning they are deducted from the employee's gross income before taxes are calculated. This reduces the taxable income for the year, potentially leading to lower tax liabilities. Additionally, the funds in these retirement accounts grow tax-deferred, meaning that taxes on investment gains are not paid until the money is withdrawn during retirement, ideally at a lower tax rate.
The tax benefits associated with these retirement plans make them an integral part of retirement planning for many Americans. Each plan has specific contribution limits, with higher limits generally available to individuals aged 50 and over, known as "catch-up" contributions. These higher limits allow older workers to save more as they approach retirement. It's important to understand the latest contribution thresholds for these plans, as they are periodically adjusted to account for inflation and changes in the economy. By maximizing their contributions, individuals can not only enhance their financial security in retirement but also optimize their current tax situation.
Federal Retirement Plan Types and Thresholds in 2024| Retirment Plan type | Standard | Over 50 Catch Up |
|---|
| 401(k), 403(b), SARSEP, and 457 plans | $ 22,500.00 | $ 7,500.00 |
| SIMPLE plans | $ 15,500.00 | $ 3,500.00 |
2024 Tax Calculator for North Dakota
The 2024 tax rates and thresholds for both the North Dakota State Tax Tables and Federal Tax Tables are comprehensively integrated into the North Dakota Tax Calculator for 2024. This tool is freely available and is designed to help you accurately estimate your 2025 tax return.
Historic Tax Tables supported for North Dakota
The following tax tables are supported by iCalculator™ US as part of the suite of free tax tools available in the US Tax HUB we provide for North Dakota.