Does North Dakota tax Social Security benefits?

No.

This state has a personal income tax but fully exempts Social Security benefits, so your benefits are not taxed at the state level. North Dakota repealed its tax on Social Security benefits in 2021.

Note: this covers state tax only. The federal government may tax up to 85% of your benefits depending on your combined income, regardless of where you live.

See how your claiming age affects your benefit.

Reviewed 2026-06-17. Verify with the North Dakota Department of Revenue.

Updated July 2026