North Dakota Payroll · 0% / 1.95% / 2.5% · Federal Form W-4 · IRS Publication 15-T
North Dakota Paycheck Calculator 2026
Estimate your North Dakota take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, and North Dakota income tax using the Office of State Tax Commissioner's 2026 percentage method. North Dakota has no state withholding certificate: it uses the filing status on your federal Form W-4, and its annual table starts with a wide zero-tax band. Minnesota and Montana residents with Form NDW-R on file can switch North Dakota withholding off. Uses 2026 IRS Publication 15-T and the 2026 North Dakota withholding tables.
Pay Details
North Dakota has no state W-4. Its withholding table follows the filing status checked in Step 1(c) of your federal Form W-4.
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule. It does not change the North Dakota table.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional federal withholding per paycheck
North Dakota Tax
Under reciprocity, a Minnesota or Montana resident working in North Dakota who gives the employer Form NDW-R has no North Dakota income tax withheld. The wages are taxed by the home state instead.
Additional North Dakota withholding you ask your employer for. There is no special form; the employer is asked to accommodate the request if possible.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full North Dakota payroll picture, including why there is no state W-4, the Minnesota and Montana reciprocity rules, the 20-day mobile workforce exclusion, the 1.50% supplemental rate, and the employer unemployment obligations? Read the North Dakota Payroll Taxes guide.
North Dakota Payroll Taxes Guide →Short Answer
This North Dakota paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and North Dakota income tax. North Dakota withholds by annualizing wages, applying the 2026 annual table for the filing status on your federal Form W-4 (0% up to $57,625 for a single filer, then 1.95%, then 2.5% above $258,450), dividing by pay periods, and rounding to the nearest dollar. For a single North Dakota worker earning $65,000 per year paid biweekly, gross pay is $2,500 per period and net take-home is about $2,086.60 after $216.15 of federal withholding, FICA, and only $6 of North Dakota income tax. North Dakota has no state W-4, no local wage tax, and no state disability, family leave, or employee unemployment deduction.
Key Takeaways
- North Dakota withholds income tax with the Office of State Tax Commissioner percentage method: annualize the wages for the pay period, apply the 2026 annual table for your federal W-4 filing status, divide by pay periods, and round to the nearest dollar.
- North Dakota has no state withholding certificate. It relies on the federal Form W-4, and for a 2020-or-later form only the Step 1(c) filing status feeds the state table. A new hire with no W-4 on file is withheld as single.
- The 2026 table's zero-tax band is wide: $57,625 of annual wages for a single filer, $57,500 for married filing jointly, and $78,475 for head of household. Many full-time North Dakota workers see a state line of a few dollars per check or none at all.
- Above the zero band, North Dakota withholds 1.95%, and 2.5% at the top ($258,450 single, $168,525 married filing jointly, $289,675 head of household). The married band is not double the single band, so a two-earner couple is not under-withheld the way it can be in states with a doubled married table.
- Minnesota and Montana residents who work in North Dakota can give the employer Form NDW-R each year to stop North Dakota withholding. There is no city or county wage tax anywhere in North Dakota.
- Federal income tax uses the IRS Publication 15-T percentage method. Social Security is 6.2% up to the 2026 wage base of $184,500; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000. For supplemental pay use the Bonus Tax Calculator and RSU Tax Calculator.
2026 North Dakota Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $184,500 (2026) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| North Dakota Income Tax | 0% / 1.95% / 2.5% | Annual percentage-method table | Uses the federal W-4 filing status. Annualized, divided by pay periods, rounded to the nearest dollar. |
| ND zero-tax band (annual wages) | – | $57,625 / $57,500 / $78,475 | Single / married filing jointly / head of household, 2026 table for Forms W-4 for 2020 and after. |
| Supplemental wages | 1.50% flat | – | Option 1 for separately paid or identified bonuses; Option 2 is the aggregate method. |
| Employee disability / family leave | None | – | No employee deduction. North Dakota has no state disability or paid family leave payroll program. |
| Employee unemployment (UI) | None | – | Employer-funded through Job Service North Dakota; the 2026 taxable wage base is $46,600 (up from $45,100 in 2025). |
| Local wage income tax | None | – | No city or county wage tax anywhere in North Dakota. |
| Reciprocity | Minnesota, Montana | – | Residents of either state file Form NDW-R with a North Dakota employer to stop North Dakota withholding. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $184,500 wage base for 2026. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2026:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
North Dakota Income Tax Withholding
North Dakota withholds income tax using the percentage method in the Office of State Tax Commissioner's Income Tax Withholding Rates and Instructions booklet for wages paid in 2026. North Dakota relies on the federal Form W-4, so there is no state certificate and no state allowance count for a 2020-or-later form. The booklet's worksheet for Forms W-4 for 2020 and after has five lines:
- Enter the taxable wages for the pay period.
- Enter the number of pay periods in the year (52 weekly, 26 biweekly, 24 semimonthly, 12 monthly).
- Multiply to get the annual taxable wage.
- Apply the annual table for the filing status checked in Step 1(c) of the federal Form W-4.
- Divide by the number of pay periods and round to the nearest dollar. This calculator then adds any extra North Dakota withholding you requested.
| Annual taxable wages (2026) | Single | Married filing jointly | Head of household |
|---|---|---|---|
| Zero-tax band | $0 to $57,625: $0 | $0 to $57,500: $0 | $0 to $78,475: $0 |
| 1.95% band | 1.95% over $57,625, to $258,450 | 1.95% over $57,500, to $168,525 | 1.95% over $78,475, to $289,675 |
| 2.5% band | $3,916.09 + 2.5% over $258,450 | $2,164.99 + 2.5% over $168,525 | $4,118.40 + 2.5% over $289,675 |
Married filing separately uses the single column, because the federal Form W-4 groups single and married filing separately in one Step 1(c) box. North Dakota also publishes per-frequency wage-bracket tables; because those read from $25 wage lines, an employer using them can land a dollar away from this annualized computation. Both are approved methods and reconcile on your North Dakota Form ND-1 return. The W-4 Step 2 checkbox, Step 3 credits, and Step 4 adjustments change federal withholding only; the North Dakota worksheet uses the taxable wages and the filing status. If you have Form NDW-R on file as a Minnesota or Montana resident, the calculator sets the North Dakota line to $0.
What North Dakota Does Not Deduct
North Dakota has no state disability insurance, no paid family leave payroll deduction, and no employee unemployment tax. Unemployment insurance is funded by employers through Job Service North Dakota. There is also no local wage tax anywhere in North Dakota, so the only recurring North Dakota line on a pay stub is the state income tax, and for many workers it is small.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Kayla earns $65,000 per year at an engineering firm in Bismarck. She is paid biweekly and checked single on her federal Form W-4. Her biweekly gross is $65,000 ÷ 26 = $2,500.00.
North Dakota income tax detail: $2,500 × 26 = $65,000 of annual taxable wages. On the single table that is $7,375 above the $57,625 zero band, so the annual withholding is 1.95% × $7,375 = $143.81, divided by 26 = $5.53, rounded to $6 per paycheck. Kayla's North Dakota line is about 0.2% of gross. A single worker earning under $57,625 a year would have no North Dakota income tax withheld at all.
Scenario 2: Married Filing Jointly, Paid Biweekly
Marcus earns $95,000 as an operations manager in Fargo. He is paid biweekly and checked married filing jointly on his federal Form W-4. His biweekly gross is $95,000 ÷ 26 = $3,653.85.
Marcus's North Dakota tax: on the married-filing-jointly table, $95,000 is $37,500 above the $57,500 zero band, so the annual withholding is 1.95% × $37,500 = $731.25, divided by 26 = $28.13, rounded to $28. Notice the married zero band ($57,500) is essentially the same as the single band ($57,625). The married table does not double the exemption, so a household where both spouses work is not under-withheld on the North Dakota line simply because both employers use the married column.
Scenario 3: Minnesota Resident Commuting to Fargo
Jenna lives in Moorhead, Minnesota, and earns $80,000 a year at a Fargo employer, paid biweekly, filing single. She gives her employer Form NDW-R. Without it, her North Dakota line would be 1.95% × ($80,000 − $57,625) = $436.31 a year, about $17 per paycheck. With NDW-R on file, the North Dakota line is $0 and her biweekly net in this calculator is $2,504.22 ($3,076.92 gross less $337.31 federal, $190.77 Social Security, and $44.62 Medicare). Her wages are still taxable by Minnesota on her resident return; this calculator does not compute Minnesota tax, so use the Minnesota Paycheck Calculator for that estimate.
Practitioner Insight
The first question we get from North Dakota clients is where the state withholding form is. There isn't one. North Dakota reads the federal Form W-4, and for a 2020-or-later form the only thing its table looks at is the Step 1(c) filing status and the taxable wages. Clients who check the Step 2 box or claim Step 3 dependent credits expecting the state line to change are surprised that it does not; those entries move federal withholding only.
The second pattern is the size of the North Dakota line. With a 2026 zero-tax band of $57,625 for a single filer and a 1.95% rate above it, many full-time workers see a state line of zero or a few dollars per check. That is correct, not a payroll error. A worker with income outside the job, such as a spouse's self-employment or rental income, may owe at filing because the withholding table only sees the wages from one employer.
The third item is the border. Fargo-Moorhead and Grand Forks-East Grand Forks commuters cross into Minnesota daily, and western North Dakota draws Montana residents. Both states have reciprocity with North Dakota, but the exemption is not automatic: the employee has to give the employer Form NDW-R, renew it by February 28 each year, and, for Minnesota residents, return home at least once a month.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and North Dakota income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate.
- Pre-2020 Forms W-4: An employee whose withholding still runs on a Form W-4 from before 2020 is withheld under a separate North Dakota method that subtracts $5,050 per allowance (annual) and uses single or married tables only. This calculator models the 2020-and-later method.
- Wage-bracket tables: North Dakota also publishes per-frequency wage-bracket tables read from $25 wage lines. An employer using them can differ by about a dollar per check from the annualized percentage method; both are approved and reconcile on Form ND-1.
- Exempt wages: Wages paid by a farmer or rancher solely for agricultural labor, wages of an enrolled tribal member who lives and works on a reservation, and wages of a nonresident who works in North Dakota no more than 20 days a year under the mobile workforce exclusion can be exempt from North Dakota withholding. The calculator does not apply these exemptions automatically.
- Year-to-date Social Security cap: The calculator annualizes Social Security evenly. For a worker who passes the $184,500 wage base mid-year, actual Social Security withholding stops at that point rather than spreading across every paycheck.
- Supplemental wages: A separately paid or identified bonus can be withheld at North Dakota's flat 1.50% rate instead of through the table. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in North Dakota?
North Dakota take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and North Dakota income tax withholding. Federal withholding uses IRS Publication 15-T. North Dakota withholding uses the Office of State Tax Commissioner percentage method: multiply the wages for the pay period by the number of pay periods, apply the 2026 annual table for the filing status checked in Step 1(c) of the federal Form W-4, divide by the pay periods, and round to the nearest dollar. North Dakota has no local wage income tax and no employee-paid disability, family leave, or unemployment contribution.
Does North Dakota have its own state W-4 form?
No. North Dakota relies on the federal Form W-4 to calculate state withholding. For a Form W-4 for 2020 or later, the employer uses the filing status checked in Step 1(c) and the employee's taxable wages for the pay period. A newly hired employee who has not turned in a Form W-4 is treated as single. An employee who wants extra North Dakota tax withheld can ask the employer; there is no special form for that.
What are North Dakota's income tax withholding rates for 2026?
North Dakota's 2026 annual withholding table has three bands: 0%, 1.95%, and 2.5%. A single filer has no North Dakota withholding on the first $57,625 of annual taxable wages, 1.95% on wages from $57,625 to $258,450, and $3,916.09 plus 2.5% above $258,450. The married-filing-jointly zero band ends at $57,500 (1.95% to $168,525, then $2,164.99 plus 2.5%), and the head-of-household zero band ends at $78,475 (1.95% to $289,675, then $4,118.40 plus 2.5%).
Does North Dakota have tax reciprocity with other states?
Yes. North Dakota has reciprocity with Minnesota and Montana. A Minnesota or Montana resident who works in North Dakota can give the employer Form NDW-R, and the employer then does not withhold North Dakota income tax from those wages. The form must be renewed by February 28 each year, and under the Minnesota agreement the employee must return to a home in Minnesota at least once a month to qualify.
How are bonuses taxed in North Dakota?
When supplemental wages such as a bonus are paid separately or separately identified, the employer can withhold North Dakota tax at a flat 1.50% (Option 1), or add the bonus to the regular wages for the period, compute withholding on the total, and subtract the withholding on the regular wages (Option 2). If a bonus is mixed into regular pay without being separately identified, it is withheld in the usual way through the tables.
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $184,500 for the year. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your North Dakota paycheck estimate looks off, first confirm the filing status checked in Step 1(c) of your federal Form W-4, since North Dakota withholding follows it directly, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you live in Minnesota or Montana, confirm a current Form NDW-R is on file with your employer. To see how your withholding connects to your year-end return, read the North Dakota Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your North Dakota pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- North Dakota Office of State Tax Commissioner, Income Tax Withholding Rates and Instructions for wages paid in 2026: the Section 2 percentage-method worksheet and annual tables for Forms W-4 for 2020 and after (single, married filing jointly, head of household), nearest-dollar rounding, new hires without a Form W-4 treated as single, the Section 1 pre-2020 method ($5,050 annual allowance), and the Section 3 supplemental wage options (1.50% flat or aggregate)
- North Dakota Office of State Tax Commissioner, Guideline: Income Tax Withholding and Information Returns (content revised 12/2025): reliance on the federal Form W-4, Form NDW-R reciprocity for Minnesota and Montana residents, exempt wages, the 20-day mobile workforce exclusion, and Form 306 filing
- North Dakota Office of State Tax Commissioner, Income Tax Withholding: who must withhold, Form 306 and Form 307 electronic filing
- Job Service North Dakota, 2026 Unemployment Insurance Tax Rate Schedules: 2026 taxable wage base $46,600, new-employer rates
- IRS Publication 15-T (2026), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Publication 15 (2026), Social Security Wage Base ($184,500)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the North Dakota Office of State Tax Commissioner. For informational purposes only.