How North Dakota's Income Tax Works in 2026
North Dakota has the most forgiving bracket structure in the country for middle incomes. There are only two brackets: 1.95% on single-filer income above about $48,475, and 2.5% above about $244,825. Everything below that first threshold is effectively untaxed, which means most workers pay a tiny fraction of what the rates suggest at first glance.
The state follows the federal standard deduction, $16,100 for single filers and $32,200 for joint filers in 2026. Stack that deduction under the $48,475 threshold and a single worker can earn well into the $60,000s before owing North Dakota a single dollar of income tax.
Using the Calculator
North Dakota is preselected below. Enter your salary and pay frequency to see how little of it the state actually touches. The results surprise almost everyone the first time.
The comparison that matters most is right next door. Run the same paycheck through our South Dakota paycheck calculator for the no-tax version, or the Montana version to see what a more typical graduated state takes.
Where Your North Dakota Paycheck Goes
Federal income tax and FICA do almost all the work on a North Dakota pay stub. The state income tax line is often a few dollars per check for middle earners, and there are no extra state payroll programs. North Dakota has no state disability insurance tax and no paid family leave payroll tax.
Oil and agriculture money helps explain the light touch. Energy revenue has repeatedly filled state coffers, letting lawmakers keep individual rates among the lowest in the nation while still funding services across a sparse population.
North Dakota Payroll Details to Know
Minimum wage and overtime
North Dakota follows the federal minimum wage of $7.25 per hour and has not set a higher state rate. Overtime follows the federal Fair Labor Standards Act at time and a half after 40 hours in a week.
Payday rules
North Dakota requires at least monthly paydays, with wages due within 15 days after the pay period ends. Most employers in Fargo, Bismarck, and Grand Forks pay biweekly or semimonthly. Final pay after separation is due by the next regular payday.
Worked Example: $75,000 in Fargo
Take a single filer in Fargo earning $75,000, paid biweekly. After the $16,100 standard deduction, North Dakota taxable income is $58,900. Only $10,425 of that clears the $48,475 threshold, taxed at 1.95% for a state bill of about $203. That is not a typo.
| Item | Annual Amount |
| Gross Pay | $75,000.00 |
| Federal Income Tax | ~$7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| North Dakota State Income Tax | ~$203.29 |
| Net Annual Pay | ~$61,389.21 |
Net pay is about $61,389 a year, or roughly $2,361.12 every two weeks, an effective all-in rate near 18.1%. The state portion is under three-tenths of one percent of gross pay. Enter your own salary above to confirm it.
Paycheck Mistakes North Dakota Workers Make
- Assuming the 1.95% rate applies from the first dollar. It only starts near $48,475 of taxable income.
- Forgetting the federal standard deduction stacks under the threshold, sheltering even more income.
- Comparing North Dakota to South Dakota on tax alone and ignoring the property tax differences.
- Not adjusting withholding after a raise that finally pushes income into the taxable zone.
- Overlooking that bonuses and overtime are taxed the same as regular wages, just withheld differently for a single check.
Frequently Asked Questions
What are North Dakota's income tax brackets for 2026?
1.95% above about $48,475 and 2.5% above about $244,825 for single filers. Income below the first threshold is effectively untaxed.
What is North Dakota's standard deduction for 2026?
$16,100 for single filers and $32,200 for joint filers in North Dakota, the same as the federal amounts.
What is the minimum wage in North Dakota for 2026?
$7.25 per hour in North Dakota, identical to the federal minimum wage.
Does North Dakota have local income taxes?
No. North Dakota law bars cities and counties from taxing wage income.
Does North Dakota charge extra payroll taxes?
No state disability or paid family leave payroll tax applies to North Dakota workers.
Why is the state tax so low for middle earners?
The first bracket starts near $48,500, so after the standard deduction only about $10,000 of a $75,000 salary faces the 1.95% rate.
More North Dakota and Paycheck Tools
Build a matching stub with the Pay Stub Generator, or budget purchases with the North Dakota sales tax calculator. Compare with the South Dakota and Montana paycheck calculators, or return to the main Paycheck Calculator.
Sources: IRS Publication 15-T, U.S. Department of Labor, Tax Foundation 2026 state tax brackets, the North Dakota Office of State Tax Commissioner. Figures reflect 2026 tax law. This calculator gives an estimate for planning purposes and is not tax advice.