Need to Know Tax › North Dakota
North Dakota · 2027 and beyond
North Dakota in 2027 and beyond: what is already law, and what is still open
No tax measure on the ballot. The federal deductions flow through; the Legislature meets in January 2027. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from North Dakota Office of State Tax Commissioner sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a North Dakota practitioner
No tax measure on the ballot. The federal deductions flow through; the Legislature meets in January 2027. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
No statewide tax measure was on the November 3, 2026 ballot in North Dakota. Nothing voted on that day changes a North Dakota return.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | Brackets are indexed; the rates are unchanged. |
| Form ND-1 starts from federal taxable income, so the federal deductions for tips, overtime, seniors and car-loan interest reduce North Dakota tax. | |
| The primary residence property tax credit is up to $1,600. | |
| Starting with tax year 2027 | The application window for the primary residence credit on the 2027 statement opens January 1, 2027. |
| The Legislature meets in regular session for the first time since the federal law passed. | |
| 2028 and later, or conditional | Any change to how the federal deductions are treated would reach the 2027 return at the earliest. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other North Dakota articles.
The 2025 federal law and the North Dakota return
North Dakota starts from federal taxable income, and the Tax Commissioner’s instructions say federal changes flow into the state return by default.
That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the North Dakota return. The federal side is in The new deductions for tips, overtime and seniors.
What to watch
The 2027 regular session. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your 2026 federal and North Dakota returns, once filed, to set 2027 withholding and estimated payments against them
- Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
- Any notice from the state about a 2027 rate, credit or filing change
Questions people ask
Does anything here change the North Dakota return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
North Dakota, after the election
No tax measure on the ballot. The federal deductions flow through; the Legislature meets in January 2027.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
Questions about this article in North Dakota are answered by [your practice name] · [your phone] · [your email address]. We’re looking for an EA or CPA in each North Dakota city to hold that city’s seat and take this spot — is that you?
An invitation to North Dakota EAs and CPAs
These North Dakota pages were written by the editor from the North Dakota Office of State Tax Commissioner’s own publications, and they need a North Dakota practitioner’s eye. One enrolled agent or CPA in each North Dakota city holds that city’s seat: reads these pages before the filing season and is credited as a reviewer, is named on every page of their city’s edition, and answers its readers’ questions. $1,000 for the 2026 season, the charter price. Take your city’s seat (a two-minute form and a card), tell us you’re interested, write to editor@needtoknowtax.com, or read how it works.
Sources and where to check
- Office of State Tax Commissioner: 2025 Form ND-1 Booklet, What’s New (federal changes, military withholding, military retirement)
- Office of State Tax Commissioner: 2026 Form ND-1ES rate schedules
- Office of State Tax Commissioner: Marriage Penalty Tax Credit
- Office of State Tax Commissioner: Income Tax Update, Special Session 2021 (Social Security exclusion)
- Office of State Tax Commissioner: Primary Residence Credit application period opening January 1, 2026
- Office of State Tax Commissioner: Primary Residence Credit
- Office of State Tax Commissioner: Homestead Property Tax Credit and Renter’s Refund