Roth conversion taxes in North Dakota (2026)
By Mario Bailey · Published · Last reviewed
North Dakota taxes Roth conversions as ordinary income at graduated rates up to 2.5%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed North Dakota tax on a $50,000 conversion at three baseline income levels, using 2026 rates.
Computed example: $50,000 conversion
State tax only (federal not included), age 66, standard deduction, no other state adjustments. Computed with the same functions the calculator uses.
| Filing status | Baseline income | State tax without conversion | With $50,000 conversion | Tax on the conversion | Effective rate |
|---|---|---|---|---|---|
| Single | $40,000 | $466 | $1,602 | $1,135 | 2.3% |
| Single | $80,000 | $1,352 | $2,602 | $1,250 | 2.5% |
| Single | $150,000 | $3,102 | $4,352 | $1,250 | 2.5% |
| Married filing jointly | $40,000 | $152 | $1,127 | $975 | 1.9% |
| Married filing jointly | $80,000 | $932 | $2,034 | $1,102 | 2.2% |
| Married filing jointly | $150,000 | $2,534 | $3,784 | $1,250 | 2.5% |
Social Security and retirement income
North Dakota does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula.
North Dakota reduced to two low brackets (1.95% / 2.50%) for 2026. Full exemption may apply for lowest-income single filers (taxable income below ~$44,725) but is modeled at 1.95% here (conservative). Social Security fully exempt. Federal standard deduction applies.
FAQ
Does North Dakota tax Roth conversions?
Yes. North Dakota taxes Roth conversions as ordinary income at graduated rates up to 2.5%. Federal tax applies on top.
Does North Dakota tax Social Security benefits?
No. Social Security benefits are not subject to North Dakota income tax.
What is the top North Dakota rate on a conversion in 2026?
2.5% at the highest marginal rate.
Model your North Dakota conversion in the calculator
Rate data source: https://www.nd.gov/tax/user/businesses/formspublications/individual (ND Office of State Tax Commissioner; 2026 brackets per Form ND-1 instructions; SS fully exempt)