North Dakota has some of the lowest income tax rates in the country: 0% on roughly the first $57,625 of a single worker’s yearly pay, then 1.95%, and 2.5% only on high incomes. Many full-time workers see little or no North Dakota tax on their paychecks.
2026 tax year, verified Sources
Estimated take-home this week
$968.04
from $1,153.85 gross. You keep 84%.
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 22¢ to taxes, but across all your pay the average is 16¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 7.6% | 7.6% |
| $30,000 | 12.4% | 19.7% |
| $45,000 | 14.8% | 19.7% |
| $60,000 | 16.1% | 21.6% |
| $75,000 | 18.3% | 31.6% |
| $90,000 | 20.5% | 31.6% |
| $105,000 | 22.1% | 31.6% |
| $120,000 | 23.3% | 31.6% |
| $135,000 | 24.4% | 33.6% |
| $150,000 | 25.3% | 33.7% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
North Dakota’s percentage method mirrors the federal one. Your employer multiplies this paycheck’s taxable wages by the number of paychecks in the year, applies the annual table for the filing status on your federal W-4, divides by the number of paychecks and rounds to the nearest dollar.
The zero bracket is large, so a single person earning $50,000 a year has nothing withheld. Above the zero bracket, each extra dollar is withheld at 1.95% until the top bracket.
North Dakota follows federal taxable wages, so 401(k) deferrals and pre-tax health premiums reduce it.
| Filing status | 0% | 1.95% | 2.5% |
|---|---|---|---|
| Single or married filing separately | up to $57,625 | $57,625–$258,450 | over $258,450 |
| Married filing jointly | up to $57,500 | $57,500–$168,525 | over $168,525 |
| Head of household | up to $78,475 | $78,475–$289,675 | over $289,675 |
Amounts are annualized wages. Employers with pre-2020 W-4s on file use a separate allowance-based table.
Single filer, standard W-4, no benefits, paid weekly, default Federal Form W-4 (North Dakota has no state certificate) answers. North Dakota takes $0.00 of this check (0.0% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Take-home pay | $845.42 | $43,961.84 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | North Dakota | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $0.00 | $505.47 | $26,284 |
| $40,000 | $769.23 | $50.38 | $58.84 | $0.00 | $660.01 | $34,321 |
| $50,000 | $961.54 | $73.46 | $73.56 | $0.00 | $814.52 | $42,355 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $1.00 | $968.04 | $50,338 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $7.00 | $1,177.48 | $61,229 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $16.00 | $1,506.70 | $78,348 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $35.00 | $2,153.29 | $111,971 |
Married filing jointly with two children on $100,000: $1,697.67 a week ($88,279 a year).
None. No North Dakota city or county taxes wages.
North Dakota has no state disability, paid family leave or employee unemployment deduction. Workers’ compensation is a state fund paid for by employers.
North Dakota has reciprocal agreements with Minnesota and Montana. Residents of those states working in North Dakota can file Form NDW-R with their employer so only their home state’s tax is withheld.
For a single filer, $1,500 × 52 = $78,000 a year, which is $20,375 into the 1.95% bracket: about $8 a week.
If your annualized wages are under $57,625 (single) or $57,500 (married), the withholding table returns zero. That usually matches what you’ll owe.
Employers can withhold a flat 1.5% on a bonus paid separately, or add it to your regular wages and use the normal table.
No. Under reciprocity, give your employer Form NDW-R and they will withhold only Minnesota tax.
North Dakota rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.