For the latest news and updates on North Dakota state and local tax
May 5, 2023
North Dakota Enacts Personal Income Tax and Property Tax Relief
Authored by: George Gonzales, MST and Brandon Mejia
On April 28, 2023, Governor Doug Burgum signed L.2023, HB1158, which reduces individual tax burdens for residents of the Peace Garden State. Effective for tax years after December 31, 2022, L.2023, HB1158 reduces the number of individual income tax brackets and tax rates. Following is a summary of North Dakota’s new personal income tax rates:
| Single Filer’s (SF) Brackets | Married Filing Joint (MFJ) Brackets | Married Filing Separately (MFS) Brackets | Heads of Household (HH) Brackets | Estates & Trusts (ET) Brackets | Tax Year 2023 Tax Rate |
| $0 – $44,725 | $0 -$74,750 | $0 – $37,375 | $0 – $59,950 | $0 – $3,000 | 0.00% |
| $44,726 – $225,975 | $74,751 – $275,100 | $37,376 – $137,550 | $59,951 – $250,550 | $3,001 – $10,750 | 1.95% |
| $225,976+ | $275,101+ | $137,551+ | $250,551+ | $10,751+ | 2.5% |
Previously, the state imposed a 1.1% rate on the first dollar of income, and the top marginal rate was 2.9%. As such, the enacted bracket reductions and rate cuts help taxpayers at all ends of the income spectrum.
Effective for the first two taxable years after December 31, 2023, North Dakota residents may claim a $500 credit against property tax due on an individual’s primary residence to reduce the property tax owed after other available exemptions.
Also, within this legislation, resident individuals 65 years or older and individuals who are permanently or totally disabled will be eligible to receive additional reductions in the assessed value on a primary residence, effective for taxable years beginning after December 31, 2022.
For additional detail, please refer to North Dakota House Bill No. 1158.
March 23, 2021
North Dakota Update on Extension of Filing Deadline
The North Dakota Office of State Tax Commissioner has announced that it will extend the personal income tax filing and payment deadline from April 15, 2021 to May 17, 2021, to mirror the extension of the federal tax deadline. ( North Dakota Office of Tax Commissioner-Tax Commissioner Provides Relief for 2021 Individual Income Tax Deadline, 03/18/2021 .)
April 1, 2020
Personal and Corporate Deadline
Personal and corporate tax returns may now be filed and paid through July 15, 2020 without penalty and interest.
More on Taxes and the Coronavirus Pandemic.
Disclaimer: Please note this is the information that is readily available at this time, it is subject to change so please consult your Withum tax advisor.
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