Does North Dakota tax military retirement pay?
Not taxed
No. North Dakota lets retired U.S. armed forces, Reserve and National Guard members, or their surviving spouses, subtract their military retirement benefits.
In the state's own words
Copied word for word from the official document linked below each quote:
“Military retirement benefit payments received by retired U.S. armed forces, Reserve, and National Guard members, or their surviving spouses, may be subtracted from North Dakota taxable income.”
Other retirement income in North Dakota
Yes, generally. North Dakota's main retirement break is a deduction for military retirement benefits. We found no general exclusion for other pensions in the guidance we read. The North Dakota pension page has the details, and the North Dakota Social Security page covers Social Security. No. Since 2021, everyone can deduct the taxable part of their Social Security in North Dakota, whatever their income.
Before you file or move
This page is about state income tax only. Your federal return has its own rules for military retired pay, and VA disability compensation is a separate benefit from retired pay. State rules change, and the details (age, years, which kinds of pay qualify, survivor benefits) matter. Check with the North Dakota Office of State Tax Commissioner before you file or move.
Other states in the same group
Check our work
The answer above comes from this document. Follow the link and compare.
- Guideline: Income Tax, Military Service MembersNorth Dakota Office of State Tax Commissioner. Read on November 13, 2026.