How North Dakota state tax withholding works
North Dakota taxes wage income, so your employer withholds North Dakota income tax from each paycheck in addition to federal tax. You tell your employer how much to withhold on Federal Form W-4 (North Dakota uses the federal W-4), the state’s counterpart to the federal Form W-4.
For 2026, North Dakota uses graduated tax rates. Each rate applies only to the income within its band — the single-filer schedule is:
| Rate | Taxable income over |
|---|---|
| 0% | $0 |
| 1.95% | $48,475 |
| 2.5% | $244,825 |
North Dakota’s standard deduction is $16,100 (single) and $32,200 (married filing jointly).
Enter your pay above to see your estimated North Dakota withholding per paycheck and per year, alongside your federal withholding and the exact W-4 entries.
North Dakota vs. federal withholding
Your North Dakota and federal withholding are figured separately. Federal withholding follows the IRS Publication 15-T tables and your Form W-4; North Dakota withholding follows the state’s own rates and your Federal Form W-4. Getting one right doesn’t guarantee the other — this calculator handles both so you don’t owe a surprise bill to either the IRS or North Dakota.
Important North Dakota notes
- North Dakota has among the lowest income taxes: 0% below the first threshold, then 1.95% and 2.50%.
Frequently asked questions
Sources & disclaimer
Federal figures use the 2026 IRS Publication 15-T. North Dakota withholding is based on the 2026 North Dakota income-tax structure; confirm exact figures and complete Federal Form W-4 at the tax.nd.gov website.
This tool provides estimates for educational purposes and is not tax advice. State withholding is modeled from the state’s income-tax rules and may differ from the exact wage-bracket tables your employer uses. Verify against your pay stub and consult a qualified tax professional before submitting your W-4 or Federal Form W-4.
