Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)
ND residents serving on active duty, National Guard, or Reserve may be eligible for specific deductions; nonresidents stationed in ND with no other ND income generally are not required to file.
At a glance
- Benefit type
- Tax Benefits — North Dakota
- Who it's for
- Active Duty, National Guard, Reservists
- VA rating needed
- No rating requirement
- Estimated value
- Varies; see ND Tax Commissioner Military Service Members guideline
- Where it applies
- North Dakota
- Last verified
- May 12, 2026
What is Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?
Military Pay Income Tax Treatment (Active Duty / Guard / Reserve) is a North Dakota tax benefits benefit for active duty, national guard, reservists. ND residents serving on active duty, National Guard, or Reserve may be eligible for specific deductions; nonresidents stationed in ND with no other ND income generally are not required to file. The listed value is Varies; see ND Tax Commissioner Military Service Members guideline.
Who qualifies
- Through veteran sponsor (any rating)
- North Dakota residency
Who is eligible
Eligibility
Active duty service members, National Guard members, and Reservists.
What Military Pay Income Tax Treatment (Active Duty / Guard / Reserve) covers
Covers
ND residents with a permanent home in North Dakota are generally subject to tax on all income (including military pay) regardless of where earned, but may qualify for specific military-related deductions outlined in the Tax Commissioner's Military Service Members guideline. Nonresident service members stationed in ND with no other North Dakota income source generally are not required to file a ND return.
Important to know
See the Tax Commissioner's Military Service Members guideline for current deductions, credits, and filing requirements.
Verified information & sources
Last verified: May 12, 2026
Official source: tax.nd.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
Frequently asked questions about Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)
Who qualifies for Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?▾
How much is Military Pay Income Tax Treatment (Active Duty / Guard / Reserve) worth?▾
How do I apply for Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?▾
Where can I verify Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?▾
Other North Dakota Tax Benefits
Military Retirement Pay State Income Tax Exemption
Military retirement pay equal to the federally-taxable amount may be deducted from North Dakota taxable income (effective for tax years 2019+).
Full exemption of military retirement income
Disabled Veteran's Property Tax Credit
Property tax credit proportional to disability rating, up to $9,000 of taxable valuation (~$200,000 true and full value) of the homestead, for 50%+ disabled veterans.
Varies; potentially thousands per year at 100%
Paraplegic / Specially Adapted Housing Property Tax Exemption
Property tax exemption on the homestead (fixtures, buildings, improvements) for paraplegic disabled veterans or veterans awarded VA specially adapted housing, including unremarried surviving spouses.
Property tax exemption on a portion of homestead value (cap per NDCC 57-02-08)
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