North Dakota Income Tax Calculator

North Dakota taxes wage income in 2 brackets that rise to 2.5% at the top, after a standard deduction of $16,100 for single filers, on top of federal income tax and FICA.

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At a glance

Everything below is for tax year 2026 and a single filer unless stated otherwise. Rates, brackets and deductions come from the Tax Foundation tables in force on January 1, 2026, as amended by state laws enacted through June 2026; federal amounts come from IRSRevenue Procedure 2025-32.

RuleNorth Dakota, 2026
StructureGraduated brackets
Top rate2.5%
State income tax on $100,000 (single)$691
Rank of 51 on that salary#10
Standard deduction / exemption, single$16,100
Standard deduction / exemption, married$32,200
Per dependentNone
Brackets (single)2
Taxable income starts fromFederal taxable income (after the federal standard deduction)

Verified: . How we calculate · A figure looks wrong? Report it

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Paycheck examples

Four salaries, all computed by this site's own engine: single filer, paid every two weeks, no 401(k) deferral, no health premiums and no local tax. “Take-home” is what lands in the account each payday after every withholding below.

SalaryFederalStateFICATake-home / paycheckEffective rate
$50,000$3,820$0$3,825$1,629.0415.3%
$75,000$7,670$203$5,738$2,361.1218.1%
$100,000$13,170$691$7,650$3,018.8221.5%
$150,000$24,734$1,666$11,475$4,312.5125.2%

Payroll taxes on a North Dakota paycheck

A $75,000 salary paid every two weeks, single filer, no 401(k) deferral, no health premiums and no local tax. Each line below comes off the gross before the money lands; the last column is what that line costs out of every dollar earned.

WithheldPer paycheckPer yearShare of gross
Gross pay$2,884.62$75,000100.0%
Federal income tax$295.00$7,67010.2%
North Dakota income tax$7.82$2030.3%
Social Security (6.2%)$178.85$4,6506.2%
Medicare (1.45%)$41.83$1,0881.5%
Total withheld$523.49$13,61118.1%
Take-home pay$2,361.12$61,38981.9%

Payroll taxes come in two halves. The table above is the employee half — what is withheld from you. The employer half is paid on top of your salary and never shows up on a pay stub: a matching share of Social Security and Medicare, federal unemployment insurance (FUTA) and North Dakota's own unemployment insurance. It changes what you cost to employ, not what you take home, and this calculator does not model it. Working for yourself means carrying both halves — the 1099 calculator prices that in.

Withholding forms and payroll rules in North Dakota

What decides each line above: the certificate you file, the deductions it produces, and any local tax stacked on top.

  • North Dakota issues no withholding certificate of its own: employers calculate state tax directly from the employee's federal Form W-4, using the same percentage or wage-bracket methods used for federal withholding.
  • Reciprocal agreements with Minnesota and Montana exempt wages paid to residents of those states for services performed in North Dakota, so those employees receive no North Dakota withholding.
  • North Dakota has no local income tax and no state disability or paid-leave deduction, leaving federal withholding, FICA, and state income tax as the only paycheck withholdings.

Source: North Dakota Office of State Tax Commissioner, last verified . A figure looks wrong? Report it

Hourly pay in North Dakota

Hourly wages are annualised the way the hourly-to-salary converter does it: 40 hours a week for 52 weeks, or 2,080 hours a year. The take-home column runs through the same engine as every other table on this page.

Hourly rateGross / yearTake-home / yearTake-home / week
$15$31,200$27,249$524.02
$20$41,600$35,606$684.72
$25$52,000$43,962$845.42
$30$62,400$52,318$1,006.12
$35$72,800$59,884$1,151.62

An extra dollar an hour is worth $2,080 of gross pay a year. At $35 an hour the total effective tax rate is 17.7%, which leaves $28.79 of every hour worked in the account.

Take-home by pay frequency

The same $100,000 salary, paid the four ways the calculator supports, under the assumptions above. Moving the payday changes the size of each deposit, never the yearly totals.

Pay frequencyGross payTaxes withheldTake-home pay
Weekly (52)$1,923.08$413.67$1,509.41
Biweekly (26)$3,846.15$827.34$3,018.82
Twice monthly (24)$4,166.67$896.28$3,270.38
Monthly (12)$8,333.33$1,792.57$6,540.77

More scenarios at $100,000

Two setups readers ask about most, beside the single-filer baseline above: filing jointly, and deferring 6% of pay into a 401(k). Both stay biweekly, with no premiums and no local tax.

SetupTake-home / paycheckTake-home / yearEffective rate
Single, no 401(k)$3,018.82$78,48921.5%
Married filing jointly$3,258.08$84,71015.3%
Single with 6% 401(k)$2,843.32$73,92620.1%

A 401(k) lowers the wages federal and North Dakota income tax are figured on, but Social Security and Medicare stay charged on the full salary — and the deferral itself still leaves every paycheck, so take-home drops by the deferral minus the tax it saved.

Real-world worker profiles in North Dakota

How different career stages and family setups fare under North Dakota's tax rules:

Remote Tech Worker

Software engineer / designer living in North Dakota

Gross Salary$130,000
Payday Deposit$3,617
Annual Net$94,032
Effective Rate22.7%

Keeps $3,617 every two weeks after all deductions.

Dual-Income Household

Married couple filing jointly with combined income

Gross Salary$180,000
Payday Deposit$5,616
Annual Net$134,774
Effective Rate19.1%

Effective combined tax rate is 19.1%.

Mid-Career Professional

Operations / marketing specialist

Gross Salary$85,000
Payday Deposit$2,624
Annual Net$68,229
Effective Rate19.7%

State tax accounts for $398 annually.

Brackets and deductions

North Dakota applies these rates to state-taxable income for single filers. Married couples filing jointly use the same rates against the joint thresholds in the source tables. The North Dakota standard deduction of $16,100 (single) or $32,200 (married) comes off first.

RateFromTo
1.95%$48,475$244,825
2.5%$244,825and above

What we do not model

For North Dakota: Taxable income starts from federal taxable income (after the federal standard deduction). The figures above exclude local and municipal income taxes, tax credits, dependent exemptions and credits, itemized deductions, additions for age or blindness, income-specific exemptions such as tips and overtime, phase-outs, alternative minimum tax, state disability insurance, and the Form W-4 details that change real withholding. They are an estimate, not tax advice — see the full disclaimer for what the model does and does not cover. The method shows how each figure above is calculated.

Common questions

What are North Dakota income tax brackets for 2026?
North Dakota has 2 brackets for single filers, starting at 1.95% and reaching 2.5% at the top. The full table is listed above, with the standard deduction subtracted before those rates apply.
What is the top North Dakota income tax rate?
The top North Dakota rate is 2.5%, and it only applies to income above the highest bracket threshold shown above — not to your whole salary. The rate on your first dollars is 1.95%.
What is the North Dakota standard deduction or exemption for 2026?
$16,100 for single filers and $32,200 for married couples filing jointly; there is no separate dependent exemption. Taxable income is what remains after the deduction shown above, and it is what the brackets are applied to.
What is the take-home pay on $100,000 in North Dakota?
For a single filer paid biweekly with no 401(k) deferral and no health premiums, a $100,000 salary in North Dakota leaves $3,018.82 per paycheck — $78,489.21 a year, an effective rate of 21.5% after $13,170 of federal income tax, $691 of North Dakota tax and $7,650 of FICA.
How much is taken out of a paycheck in North Dakota?
On a $75,000 salary paid every two weeks, a single filer with no 401(k) sees $523.49 withheld from the $2,884.62 gross: $295.00 of federal income tax, $7.82 of North Dakota income tax, $178.85 of Social Security and $41.83 of Medicare. That leaves $2,361.12 per paycheck and $61,389 a year — an effective rate of 18.1%.
Is the effective North Dakota tax rate lower than the top rate?
On a $100,000 salary, North Dakota tax comes to $691 — 0.7% of gross, below the 2.5% top rate. The top rate only applies to income above $244,825, not to every dollar.
Do remote workers pay North Dakota income tax?
A North Dakota resident is generally taxed by North Dakota on wages earned anywhere, including wages for a remote job whose employer sits in another state. Days worked physically outside North Dakota can matter in some cases, and a non-resident working in North Dakota is generally taxed on income earned here. Nothing here is tax advice — the details depend on your situation. The remote work taxes guide covers how days worked in another state are treated.
Does North Dakota have local income taxes?
North Dakota has no broad statewide local income tax layered on top of the state rate that this calculator models. School, county, city or occupational taxes can still apply in particular places, and the calculator does not model them.

Compare North Dakota with

These differences use the same assumptions as the table above — single filer, $100,000 a year, paid biweekly, no 401(k), no health premium and no local tax. Federal tax and FICA are identical in every state, so the figures below differ only by wage tax.

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Want to run the numbers yourself? Open the calculator with North Dakota selected, put any second state next to it, or browse income tax in all 50 states — including its rank on a $100,000 salary, cheapest first.