Quick answer
North Dakota paycheck basics
North Dakota's state income tax is light. For 2026 there are only two rates that bite: 1.95% on taxable income above $49,575 for a single filer ($82,800 for a married couple filing jointly) and 2.5% above $250,400 ($304,850 joint). Everything below the first threshold is taxed at 0%, so many North Dakota workers owe little or no state income tax, and a single employee earning $60,000 has only a couple of dollars withheld per paycheck.
North Dakota doesn't have its own withholding certificate. Employers use the filing status on your federal Form W-4 and the State Tax Commissioner's annual percentage method tables. This calculator follows the 2026 tables, including their round-to-the-dollar rule, and combines North Dakota withholding with federal income tax, Social Security and Medicare to estimate your take-home pay. North Dakota has no local income tax and no employee-paid state disability or family leave program.
How North Dakota taxes your paycheck
North Dakota withholding for employees with a 2020-or-later federal W-4 uses the State Tax Commissioner's Percentage Method. Your employer multiplies the taxable wages for the pay period by the number of pay periods in the year, looks up the annual withholding in the table for the filing status from Step 1(c) of your W-4, divides by the number of pay periods and rounds to the nearest dollar. For a single employee the table withholds nothing on the first $57,625 of annual wages, 1.95% on wages up to $258,450 and 2.5% above that; the head of household table starts at $78,475. The 2026 booklet's married filing jointly table starts at $57,500, the same shape as the married filing separately tax schedule; this calculator uses it exactly as printed. A newly hired employee with no W-4 is treated as single. A bonus paid separately may be withheld at a flat 1.50%. North Dakota taxable wages follow federal taxable wages, so 401(k) deferrals reduce them.
| Taxable income | Rate |
|---|---|
| $0 – $49,575 | 0.00% |
| $49,575 – $250,400 | 1.95% |
| Over $250,400 | 2.50% |
| Taxable income | Rate |
|---|---|
| $0 – $82,800 | 0.00% |
| $82,800 – $304,850 | 1.95% |
| Over $304,850 | 2.50% |
Worked example
A $60,000 salary in North Dakota, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- North Dakota
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- North Dakota income tax: −$2.00
Net pay per paycheck: $1,936.07
Computed with North Dakota's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in North Dakota
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,320.00 | $34,320.00 | $1,390.77 | $36,160.02 |
| $60,000 | $1,936.07 | $50,337.82 | $2,019.92 | $52,517.92 |
| $80,000 | $2,487.22 | $64,667.72 | $2,622.99 | $68,197.74 |
| $100,000 | $3,013.38 | $78,347.88 | $3,226.07 | $83,877.82 |
| $150,000 | $4,307.58 | $111,997.08 | $4,668.89 | $121,391.14 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your federal W-4. The calculator only shows the fields North Dakota actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − North Dakota income tax − state payroll programs − local tax − post-tax deductions.
North Dakota vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in North Dakota compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. North Dakota (annual) |
|---|---|---|---|
| North Dakota | $2,355.94 | $61,254.44 | — |
| Minnesota | $2,190.96 | $56,964.96 | −$4,289.48 |
| South Dakota | $2,368.94 | $61,592.44 | +$338.00 |
| Montana | $2,257.94 | $58,706.44 | −$2,548.00 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the North Dakota income tax rates for 2026?+
0% on taxable income up to $49,575 for single filers, 1.95% up to $250,400 and 2.5% above. For married couples filing jointly the thresholds are $82,800 and $304,850, and for heads of household $66,400 and $277,600.
How much North Dakota tax is withheld on a $60,000 salary?+
Very little. For a single employee paid biweekly, annual wages of $59,999.94 are only $2,374.94 above the $57,625 threshold in the withholding table; 1.95% of that is $46.31 a year, or $1.78 per paycheck, which rounds to $2.
Does North Dakota have a state W-4?+
No. North Dakota uses the filing status on your federal Form W-4. If you want more withheld, ask your employer; there is no special form for extra North Dakota withholding, but employers are asked to accommodate the request.
Why does the married withholding table look like the single one?+
The 2026 booklet's married filing jointly table starts withholding at $57,500 of annual wages, almost the same as the single table's $57,625, even though the joint tax brackets are wider. A married couple with one income will usually have more withheld than they owe, which comes back as a refund.
How are bonuses taxed in North Dakota?+
If a bonus is paid separately or separately identified, your employer can withhold a flat 1.50% of it, or add it to your regular wages and withhold on the total minus what was already withheld. A bonus combined with regular pay is withheld as one payment.
Does North Dakota round withholding?+
Yes. The percentage method worksheet divides the annual amount by the number of pay periods and rounds to the nearest dollar.
Does North Dakota tax 401(k) contributions?+
No. North Dakota withholding starts from federal taxable wages, so traditional 401(k) deferrals and pretax health premiums reduce them.
Does North Dakota have local income taxes?+
No. North Dakota cities and counties do not tax wages.
What is the minimum wage in North Dakota?+
$7.25 an hour, the same as the federal minimum wage.
Sources
- ND Office of State Tax Commissioner — Income Tax Withholding Rates and Instructions, 2026
- ND Office of State Tax Commissioner — Form ND-1ES 2026 (2026 tax rate schedules)
- ND Office of State Tax Commissioner — Income Tax Withholding
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet