Side-by-side tax comparison between North Dakota (2.5% top rate, graduated) and Ohio (2.75% top rate, flat). See which state lets you keep more at every salary level, and how cost of living changes the picture.
North Dakota uses a graduated income tax (0-1.95-2.5%) while Ohio has a flat system (2.75% flat + local). On a $100K salary, North Dakota takes $1,625 in state and local taxes compared to Ohio’s $2,750 \u2014 a difference of $1,125.
Because North Dakota has graduated brackets while Ohio is flat, the gap between them changes at different income levels. North Dakota’s rates increase with income, so high earners feel the difference more acutely.
Ohio also has local income taxes (estimated at $0/year on $100K), which North Dakota does not.
North Dakota wins at 10 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | North Dakota | Ohio | Difference | Winner |
|---|---|---|---|---|
| $40K | $33,670 | $33,220 | −$450 | North Dakota |
| $50K | $41,543 | $40,980 | −$563 | North Dakota |
| $60K | $49,415 | $48,740 | −$675 | North Dakota |
| $75K | $60,319 | $59,475 | −$844 | North Dakota |
| $100K | $77,500 | $76,375 | −$1,125 | North Dakota |
| $120K | $91,245 | $89,895 | −$1,350 | North Dakota |
| $150K | $111,314 | $109,626 | −$1,688 | North Dakota |
| $200K | $145,637 | $143,387 | −$2,250 | North Dakota |
| $250K | $179,202 | $176,389 | −$2,813 | North Dakota |
| $300K | $210,454 | $207,079 | −$3,375 | North Dakota |
Take-home pay only tells part of the story. North Dakota has a cost of living index of 92 while Ohio is at 90 (national average = 100).
With similar costs of living (92 vs 90), the tax difference is the primary factor. What you see in raw take-home pay is essentially what you get in purchasing power: $84,239 in North Dakota vs $84,861 in Ohio.
For a single earner at $100K filing jointly, take-home becomes $83,085 in North Dakota and $81,960 in Ohio \u2014 a difference of $1,125. The gap remains similar regardless of filing status.
On paper, moving from Ohio to North Dakota would save $1,125/year on a $100K salary, or $5,625 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $1,125/year, the tax difference alone likely isn’t worth relocating for. Other factors — job market, lifestyle, family — should drive the decision. The tax savings are a nice bonus if you’re already considering the move for other reasons.