North Dakota Gambling Tax Calculator
This calculator provides estimates for informational purposes only. It is not tax advice. Tax laws change frequently and individual circumstances vary. Consult a qualified tax professional for advice specific to your situation. Tax rates and rules reflect 2026 tax year. Last updated April 2026.
Gambling tax in North Dakota
North Dakota applies a 1.95% rate only to income above $44,725 for a single filer and $74,750 for a couple filing jointly, and it allows losses to offset winnings. Both the rate and the threshold work in a bettor favour, which makes it the softest state treatment outside the states with no income tax at all.
North Dakota at a glance
North Dakota applies its 1.95% flat rate only to income above $44,725 (single) / $74,750 (MFJ) for 2025/2026.
Two thresholds, and the filing status decides which one binds
Most states with a threshold apply one figure regardless of how you file. North Dakota does not: the point where the 1.95% starts sits at $44,725 for a single filer and $74,750 for a couple filing jointly, a $30,025 difference. For a bettor whose total income sits between those two numbers, filing status alone decides whether the state figure is zero or not. Switch the filing status in the calculator with North Dakota selected and watch the state row appear or disappear without the winnings changing at all. No other state in this tool behaves that way.
North Dakota gambling tax FAQ
What is the North Dakota rate on gambling winnings?
1.95%, applied only to income above $44,725 for single filers and $74,750 for married filing jointly.
Why is my North Dakota figure zero on a real win?
Because total income has not cleared the threshold for your filing status. The rate applies only above it.
Betting outside North Dakota?
The main gambling tax calculator covers all 51 US jurisdictions, with the same federal brackets, the 90% loss deduction cap and the standard versus itemized comparison.
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