1North Dakota
Lowest18.1%
Overall effective tax rate
- Net
- Federal
- State
- FICA
- Federal income tax
- $7,670
- State income tax
- $203
- Payroll tax (FICA)
- $5,738
- Total tax
- $13,611
- Net income (annual)
- $61,389
Tax year 2026 · state vs state
On a $75,000 salary (single filer, 2026), you pay $2,330 less state income tax a year in North Dakota than in Nebraska, which is about $194 a month. At $150,000 the gap is $4,280 in favor of North Dakota.
Nebraska: up to 4.55%North Dakota: up to 2.5%Updated October 10, 2026
Estimate for education only, not tax advice. 2026 federal and state rules, standard deductions, no local taxes. How we calculate.
Comparing 2 states, sorted by lowest overall tax rate.
18.1%
Overall effective tax rate
21.3%
Overall effective tax rate
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Your take-home pay, spread across the year
North Dakota
Nebraska
Estimates use 2026 federal and state rates, the standard deduction for your filing status and no local taxes. Rankings use state income tax only.
| Nebraska | North Dakota | |
|---|---|---|
| Wage income tax | Progressive, 3 brackets | Progressive, 2 brackets |
| Top rate | 4.55% | 2.5% |
| Lowest rate | 2.46% | 1.95% |
| Deductions and credits (single) | $8,850 standard deduction, $176 personal credit | $16,100 standard deduction |
The same salary can leave you with different take-home pay depending on the state. This table applies each state’s 2026 rules to a single filer with no pre-tax contributions.
| Income | NE state tax | ND state tax | Difference | NE take-home | ND take-home |
|---|---|---|---|---|---|
| $30,000 | $523 | $0 | $523 less in North Dakota | $25,762 | $26,285 |
| $40,000 | $940 | $0 | $940 less in North Dakota | $33,380 | $34,320 |
| $50,000 | $1,395 | $0 | $1,395 less in North Dakota | $40,960 | $42,355 |
| $60,000 | $1,850 | $0 | $1,850 less in North Dakota | $48,540 | $50,390 |
| $75,000 | $2,533 | $203 | $2,330 less in North Dakota | $59,060 | $61,389 |
| $100,000 | $3,670 | $691 | $2,980 less in North Dakota | $75,510 | $78,489 |
| $150,000 | $5,945 | $1,666 | $4,280 less in North Dakota | $107,846 | $112,125 |
| $250,000 | $10,495 | $3,616 | $6,880 less in North Dakota | $172,687 | $179,566 |
Single filer, 2026, federal standard deduction. Take-home is after federal, state and payroll tax. No local taxes.
| Income | NE state tax | ND state tax | Difference | NE take-home | ND take-home |
|---|---|---|---|---|---|
| $75,000 | $1,653 | $0 | $1,653 less in North Dakota | $62,969 | $64,623 |
| $100,000 | $2,791 | $0 | $2,791 less in North Dakota | $81,919 | $84,710 |
| $150,000 | $5,066 | $718 | $4,348 less in North Dakota | $118,119 | $122,467 |
| $250,000 | $9,616 | $2,668 | $6,948 less in North Dakota | $187,852 | $194,800 |
Married filing jointly, 2026, federal standard deduction. Uses each state's joint brackets where they differ.
For a single filer, Nebraska and North Dakota charge the same state income tax (nothing) up to roughly $17,500 of income. Above that, North Dakota is the lower-tax state.
| 2.46% | Up to $4,130 |
| 3.51% | $4,131 to $24,760 |
| 4.55% | Over $24,760 |
| 1.95% | $48,476 to $244,825 |
| 2.5% | Over $244,825 |
Full details for each state: Nebraska income tax calculator and North Dakota income tax calculator. Federal rates are on the 2026 federal tax brackets page.
North Dakota is lower at $75,000: $203 of state income tax versus $2,533 in Nebraska. At $150,000 it is $5,945 in Nebraska and $1,666 in North Dakota. For a single filer, Nebraska and North Dakota charge the same state income tax (nothing) up to roughly $17,500 of income. Above that, North Dakota is the lower-tax state.
A single filer keeping $75,510 a year in Nebraska would keep $78,489 in North Dakota after federal, state and payroll tax. The difference is $2,980 a year, or $248 a month.
Nebraska uses progressive rates up to 4.55%; North Dakota uses progressive rates up to 2.5%. State deductions and exemptions also differ, which changes how much income is taxed.
No. It covers federal income tax, Social Security, Medicare and state income tax only. City, county, sales and property taxes are not included, and they can change the real cost of living in each state.
State income tax is one cost among many. Property and sales taxes, housing, insurance and wages also differ, and you may owe tax to both states in the year you move. Use this comparison as one input and confirm details with a tax professional.
Last checked October 10, 2026. Confirm with your state tax agency before filing.
Estimates for education only, not tax, legal or financial advice. Not a substitute for a tax professional or your state revenue department.