State income tax (top rate)
2.50%
Property tax (avg effective)
0.98%
PTET workaround
Not available
North Dakota tax notes
- Top rate 2.5% (one of the lowest). PTET available.
Sample tax numbers for North Dakota
Quick orientation — use the full calculator for your actual situation.
State income tax on $100,000 taxable$1,250
Property tax on $400,000 home (avg)$3,920
SALT deduction usable (capped at $10k)$5,170
Tax moves that matter most for North Dakota
S-Corp election for self-employed
At net SE income above ~$80k-$100k, electing S-Corp typically saves $5k-$15k/yr in self-employment tax — the math is largely federal but affects North Dakota state tax via PTET (if applicable).
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Solo 401(k) for self-employed retirement
If you have 1099 income, Solo 401(k) lets you contribute up to $70,000/yr (2025) — far more than SEP-IRA in most cases. Reduces both federal and North Dakota state income tax.
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Run your North Dakota numbers
Open the full optimizer with North Dakota pre-selected to see your specific tax picture.
Open the full calculator