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Taxes

Income and business tax levels

2026 ballot-measure listings include proposals to cap individual and corporate income tax rates, reflecting ongoing state fights over tax ceilings versus revenue for services. Tax competitiveness and fairness are perennial state issues. North Dakota periodically revisits income and business tax rates relative to energy revenue, services, and neighboring states.

What direction should North Dakota take on individual and corporate income taxes?

How important is this to you?

Sources

Ballotpedia — https://ballotpedia.org/2026_ballot_measures
Establish a 4.4% cap on individual and corporate income tax rates
YouGov — https://yougov.com/en-us/trackers/most-important-issues-facing-the-us
Related topics Tax Money
Positions on this issue  ·  liberal → conservative
  1. Raise rates on high incomes and corporations to fund public services and equity
  2. Keep progressive structure and close loopholes without broad middle-class hikes
  3. Hold rates steady and adjust only with clear surplus or deficit needs
  4. Lower income and corporate rates with spending restraint to spur growth
  5. Impose strict rate caps or phase toward eliminating state income taxes