North Dakota Payroll Tax Calculator 2026

Last updated: September 2026 · 2026 IRS & state tax rates

Calculate your exact North Dakota take-home pay. State income tax: 1.1%–2.27%. Includes federal taxes and FICA.

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Net Take-Home Per Paycheck
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DeductionPer PaycheckAnnual
Gross Pay——
Federal Income Tax——
North Dakota State Tax——
Social Security (6.2%)——
Medicare (1.45%)——
Total Deductions——
Net Take-Home——

North Dakota Payroll Tax Calculator 2026

North Dakota has one of the lowest state income tax rates in the nation, with a top rate of just 2.5% on income over $440,600 (single). The first $100,525 of income is taxed at 1.1%, making the effective rate very low for most earners. North Dakota uses the federal standard deduction.

All Payroll Deductions in North Dakota (2026)

  • Federal income tax: 10%–37% (2026 IRS brackets; single filer pays 22% bracket above ~$50,000 taxable income)
  • North Dakota state income tax: 1.1%–2.5% (5 brackets)
  • Social Security: 6.2% on wages up to $176,100 (2026 wage base)
  • Medicare: 1.45% on all wages (no cap); additional 0.9% on wages over $200,000
  • Payroll Taxes Guide
  • Overtime Rules
  • Tax Withholding Guide

Notable North Dakota Tax Features

North Dakota generates significant revenue from oil and gas taxes (severance tax), allowing the state to maintain very low income tax rates while funding public services. North Dakota does not tax Social Security benefits.

North Dakota vs Neighboring States

For a $70,000 earner in North Dakota, state income tax is approximately $770/year — among the lowest state income tax burdens in the country. This low burden is a significant advantage for workers in the energy sector.

About This Calculator

This North Dakota payroll tax calculator uses 2026 federal and state rates from IRS Publication 15-T and the North Dakota Department of Revenue. Results are estimates based on the annualized withholding method. Actual withholding may differ based on W-4 elections, local income taxes, itemized deductions, tax credits, and pre-tax benefits. Always verify with your payroll provider or a tax professional for official payroll purposes.