---
title: State Tax Debt Help in North Dakota: 2026 Guide | TaxTruce
url: https://taxtruce.com/states/north-dakota
updated: 2026-10-29
---

# Tax help in North Dakota

North Dakota tax rules, in plain words.

Updated October 8, 20264 sources[Fact checked](/editorial-standards)

The short answer

State tax debt in North Dakota is collected by North Dakota Office of State Tax Commissioner, not the IRS. You can request a payment plan.

## Key facts for North Dakota

State income tax
:   0%, 1.95% and 2.5%, based on income. [Source](https://www.tax.nd.gov/individual-income-tax)

Payment plan
:   You can request a payment plan. [Source](https://www.tax.nd.gov/news/resources/collections)

Collection tools
:   North Dakota can file a lien on real and personal property and use the Treasury Offset Program. [Source](https://www.tax.nd.gov/news/resources/collections)

## Two debts, two sets of rules

* The IRS collects federal taxes, with its own letters and plans.
* North Dakota Office of State Tax Commissioner collects North Dakota taxes, with its own rules.
* A plan with the IRS does not stop the state from collecting, and the other way around.

## Common questions in North Dakota

Who collects state taxes in North Dakota?

The North Dakota Office of State Tax Commissioner. It is separate from the IRS. A plan with one does not stop the other from collecting.

Can I get a payment plan for North Dakota taxes?

You can request a payment plan.

Can TaxTruce help with North Dakota tax debt?

Yes. TaxTruce is a free service that connects you with tax resolution firms that work in North Dakota. Answer a few questions, confirm your phone with a text code, and a firm reviews your situation and calls you back. We are not the IRS or a state agency.

Results depend on your situation. Not every case qualifies.

## Sources

1. [North Dakota Office of State Tax Commissioner](https://www.tax.nd.gov)
2. [North Dakota Office of State Tax Commissioner: income tax rates](https://www.tax.nd.gov/individual-income-tax)
3. [North Dakota Office of State Tax Commissioner: payment plans](https://www.tax.nd.gov/news/resources/collections)
4. [Census ACS 2020-2024 5-year profiles, North Dakota (data.census.gov)](https://data.census.gov/table/ACSDP5Y2024.DP04?g=040XX00US38)

Facts on this page come from North Dakota Office of State Tax Commissioner and are linked. Rules change. Check with North Dakota Office of State Tax Commissioner or a licensed tax pro before you act. We are not affiliated with North Dakota Office of State Tax Commissioner.

[En español](/es/estados/north-dakota)[All states](/states)

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Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.