How this calculator works
Like the Texas calculator, this estimates federal tax and FICA the same way; North Dakota doesn’t change those. On top of that, it applies North Dakota’s own 2026 withholding bracket schedule, a wide 0% band followed by just two nonzero rates (1.95% and 2.5%), directly to your wages. North Dakota has no state disability insurance payroll tax and no local income tax, so state income tax is the only extra line on a North Dakota paycheck.
The formula
(federal tax, FICA, and net-pay assembly are identical to the Texas calculator)
ndIncomeTax = 2026 ND bracket schedule applied directly to wagesAfterPretax
(post-401(k), post-pre-tax-health wages -- no separate ND deduction step)
Single: Married filing jointly:
0% $0 - $57,625 0% $0 - $57,500
1.95% $57,625 - $258,450 1.95% $57,500 - $168,525
2.5% above $258,450 2.5% above $168,525
stateTax = ndIncomeTax (no SDI, no local income tax)
Worked example
A single filer earning $60,000/year, paid biweekly, with no 401(k) or extra deductions:
- FICA: $4,590.00/year (same as any state)
- Federal tax: $5,020.00/year (same as any state)
- ND income tax: $60,000 wages minus the $57,625 0%-band threshold leaves $2,375 taxed at 1.95% = $46.31/year
- Net pay: $60,000 − $4,590 − $5,020 − $46.31 = $50,343.69/year, or $1,936.30 per biweekly paycheck
North Dakota’s own 2026 withholding booklet publishes this bracket table directly (it’s the officially dated, current-year source this calculator uses); the state’s separate annual-return tax rate schedule, which starts from federal taxable income rather than gross wages, is not yet published for tax year 2026 as of this writing.
Frequently asked questions (FAQ)
What are North Dakota's 2026 income tax brackets?
North Dakota taxes wages at 0% up to $57,625 (single) or $57,500 (married filing jointly), then 1.95% up to $258,450 (single) or $168,525 (joint), then 2.5% above that. It's a three-bracket system with the lowest top rate of any state that levies an income tax at all.
Why is my North Dakota take-home pay higher than in most other states with an income tax?
North Dakota's top state income tax rate is only 2.5%, far below most income-tax states, and the first $57,000-plus of wages is taxed at 0%. Federal tax and FICA are the same as in any state; North Dakota just takes a much smaller additional bite on top of them.
Does North Dakota have any city or local income tax?
No. North Dakota has no local or municipal income tax anywhere in the state. Your paycheck is only reduced by federal tax, FICA, and North Dakota state income tax, unlike states such as Ohio or Pennsylvania where many cities add their own wage tax on top.
Does North Dakota have a state disability insurance (SDI) or paid family leave payroll tax?
No. North Dakota has no mandatory state disability insurance or paid family and medical leave payroll tax. Only a handful of states (including California, New York, and New Jersey) require employees to pay into such a program, and North Dakota is not one of them.
Are tips and overtime tax-free in North Dakota?
Federally, yes, within the 2025-2028 OBBBA limits: those deductions reduce your federal taxable income. Because North Dakota's own income tax starts from your federal taxable income figure, that same reduction carries straight through to your North Dakota return with no extra step needed.
How much income is taxed at 0% in North Dakota?
For 2026 withholding, the first $57,625 of a single filer's wages (or $57,500 for a married joint filer) is taxed at 0%. Only wages above that threshold are taxed, starting at 1.95% and stepping up to 2.5% for higher earners.