ND

North Dakota Paycheck Calculator

See exactly what you take home after federal taxes, North Dakota state income tax, Social Security, and Medicare. Updated for 2026.

State tax: 2.5% SS: 6.2% Medicare: 1.45% 2026 brackets
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1099 freelancer note: You owe both halves of Social Security & Medicare — that's 15.3% self-employment tax on top of income tax. Quarterly estimated payments due Apr 15, Jun 16, Sep 15, Jan 15.
North Dakota state income tax (2026) North Dakota top rate is 2.5% — one of the lowest income tax states.
$0–$44,725: 1.1%, $44,725–$225,975: 2.04%, over $225,975: 2.5%

North Dakota Income Tax Explained (2026)

North Dakota has a state income tax with a flat 2.5% structure. Workers earning typical wages generally pay an effective state rate between 2.0% and 2.5% depending on income and deductions. Understanding how North Dakota's tax works helps you accurately predict your take-home pay and plan your withholding.

North Dakota residents also pay federal income tax (10%–37%), Social Security (6.2% up to $184,500), and Medicare (1.45%). The combination of federal and state taxes is the primary driver of the gap between your gross pay and your actual paycheck.

How North Dakota compares to neighboring states

Minnesota
Up to 9.85%
Much higher
Montana
5.9% flat
Higher
South Dakota
No income tax
Lower
Wyoming
No income tax
Lower

What taxes come out of a North Dakota paycheck?

A North Dakota W-2 employee's paycheck is reduced by federal income tax (progressive 10%–37%), North Dakota state income tax (flat 2.5%), Social Security at 6.2% on wages up to $184,500, and Medicare at 1.45% on all wages. High earners above $200,000 also pay an additional 0.9% Medicare surtax on excess wages.

North Dakota freelancers and 1099 contractors pay self-employment tax of 15.3% — covering both employee and employer portions of Social Security and Medicare — on top of both federal and state income taxes. Half of the self-employment tax is deductible from federal adjusted gross income, reducing the effective burden slightly. North Dakota freelancers must also make quarterly estimated state tax payments.

North Dakota tax tips for 2026

  • Very low flat rate: North Dakota moved to a flat 2.5% income tax rate in 2023 — one of the lowest in the country. This rate applies to all North Dakota taxable income.
  • Standard deduction: North Dakota conforms to federal standard deductions ($13,850 single / $27,700 married in 2026).
  • Retirement income: North Dakota taxes most retirement income at the standard 2.5% flat rate, including Social Security, pension, and IRA distributions.
  • Estimated taxes: North Dakota requires quarterly estimated payments if you expect to owe more than $1,000. Use ND Form 2210-ND.

Frequently asked questions

North Dakota simplified its income tax in 2023 to a single flat rate of 2.5% on all taxable income. This is among the lowest flat income tax rates in the country — only Arizona (2.5%) matches it, and only no-tax states pay less. For low-and middle-income earners, the effective North Dakota rate is exceptionally low.
For a single filer earning $75,000 in North Dakota in 2026, after the ~$13,850 standard deduction, taxable income is ~$61,150. At 2.5%, state tax is approximately $1,529. Combined with federal tax (~$10,294), Social Security ($4,650), and Medicare ($1,088), total deductions are ~$17,561. Take-home is approximately $57,439/year or ~$2,209 bi-weekly.
North Dakota taxes the federally taxable portion of Social Security benefits at its standard 2.5% flat rate. At this very low rate, the state tax burden on Social Security is minimal — a retiree with $30,000 in Social Security income (of which $25,500 is federally taxable) would owe approximately $637 in North Dakota state tax on that income.
The contrast is stark. Minnesota has a top rate of 9.85% while North Dakota has a flat 2.5%. On a $100,000 salary, a North Dakota resident pays approximately $2,100 in state income tax vs. a Minnesota resident's approximately $7,200. This $5,100 annual difference is a significant factor for workers near the Minnesota/North Dakota border.
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