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$1,690.85 2026 rates All states
North Dakota
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2026 · North Dakota · Nothing below $48,475, then 1.95%

North Dakota Paycheck Calculator

North Dakota has the lowest top income tax rate in the country at 2.5%, and most people never reach it. The schedule keeps a 0% band on the first $48,475 of taxable income for a single filer, which on a $16,100 federal standard deduction means a salary of about $64,575 pays no North Dakota income tax at all. Above that it is 1.95% for a long stretch, and 2.5% only past $244,825 of taxable income.

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Pre-tax deductions

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Dependents

For the child tax credit
$2,200 per child under 17, $500 per other dependent, phased out above the income limit.

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Your North Dakota paycheck, period by period

A North Dakota salary is quoted per year and paid in slices: $52,000 is $1,000 a week, $2,000 every two weeks, $2,166.67 twice a month or $4,333.33 once a month. The annual total does not move; the deposit and the withholding taken from it do.

North Dakota contributes one line to the stub, and on $52,000 paid every two weeks it is $0.00 — the same as in Texas or Florida, for a different reason. Federal income tax is $156.15 per check, Social Security $124.00 and Medicare $29.00, leaving $1,690.85 of a $2,000 check, or 84.5 cents of every dollar. The state line is zero because $52,000 less the $16,100 standard deduction is $35,900, and $35,900 sits inside North Dakota's 0% band.

Same salary, four pay schedules. The annual figure does not change; only the size of each check does.
Pay frequencyGross per checkNet per checkNet per year
Weekly$1,000.00$845.42$43,962
Bi-weekly$2,000.00$1,690.85$43,962
Semi-monthly$2,166.67$1,831.75$43,962
Monthly$4,333.33$3,663.50$43,962

What comes out of a North Dakota paycheck in 2026

Three deductions come out of most North Dakota paychecks: federal income tax, Social Security and Medicare. North Dakota income tax is the fourth line, and for a large share of the state's employees it is zero. There is no state disability insurance, no paid family leave premium and no county or city wage tax.

Federal income tax

Federal tax is progressive: each slice of taxable income carries its own rate, so a raise never re-prices the dollars already earned. For a single filer in 2026 the bands are 10% to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that. A married couple filing jointly gets bands twice as wide up to the top bracket.

Federal taxable income is salary minus pre-tax deductions minus the standard deduction: $16,100 single, $32,200 joint, $16,100 married filing separately, $24,150 head of household. A single filer on $52,000 has $35,900 of federal taxable income and pays $4,060 across the year, about 7.8% of salary, even though the last dollar sits in the 12% band.

Social Security and Medicare

Social Security takes 6.2% of gross wages up to an annual wage base of $184,500 in 2026, so the largest employee contribution is $11,439; the employer matches it. Medicare takes 1.45% of every dollar with no ceiling, plus 0.9% on wages above $200,000 single or $250,000 joint that the employer does not match. On $52,000 the two lines come to $3,224 and $754.

North Dakota income tax

North Dakota starts from federal taxable income, so the federal standard deduction is already inside the number and there is no separate state deduction to apply. The rate table has three bands: 0% up to $48,475 of taxable income for a single filer, 1.95% from there to $244,825, and 2.5% above that. Married couples get wider bands — 0% to $80,975 and 1.95% to $298,075 — and head of household and separate returns have their own figures again.

On $52,000 a single filer has $35,900 of taxable income, which is entirely inside the 0% band, so the state line is zero. On $100,000 the taxable income is $83,900 and the tax is 1.95% of the $35,425 above the band, or $690.79 for the year and $26.57 per bi-weekly check. On $150,000 it is $1,665.79; on $300,000, where the 2.5% band finally applies, it is $4,805.70.

Because North Dakota uses federal taxable income, every pre-tax deduction reduces both bases. A 6% 401(k) deferral on $100,000 removes $6,000 and cuts the North Dakota line from $690.79 to $573.79 — a saving of $117.00 — while saving $1,320 federally.

The zero band is the whole policy

North Dakota's income tax is best understood as a tax on upper-middle incomes that most wage earners do not pay. The 0% band reaches $48,475 of taxable income for a single filer, which is $64,575 of salary once the federal standard deduction is added back; for a married couple the band reaches $80,975, or about $113,175 of salary. Below those figures the state collects nothing from a wage earner at all.

Above the band the first rate is 1.95% and it runs for a very long stretch — $196,350 of taxable income for a single filer. The 2.5% rate begins at $244,825 of taxable income, which is roughly $260,925 of salary. That makes North Dakota's top rate both the lowest in the country and one that almost nobody pays: a household earning $150,000 in North Dakota hands over $1,665.79, which is 1.11% of salary, against $5,476 in North Carolina and $7,162 in Georgia on the same salary.

The current schedule is new. North Dakota replaced a five-bracket graduated schedule with these three bands, and the change was not a cut at the top so much as a widening of the bottom: the old structure started taxing well before $48,475 of taxable income. The bracket widths in this page are the 2025 figures, because the 2026 inflation adjustment had not been published when the state table it is built from went to press. The 2026 return will use slightly wider bands, which means slightly less tax, not more.

The thresholds are also not simple multiples of one another, which is unusual and worth knowing if you are comparing filing statuses. The joint band is 1.67 times the single band, and the head of household band is 1.34 times it, with the 1.95% band ending at different points again for each status. A married couple filing separately gets the narrowest bands of all — $40,475 and $149,025 — which makes a separate return unusually expensive in North Dakota compared with most states.

What North Dakota does not have is a second payroll line. There is no state disability program, no paid leave premium and no local wage tax, so the state line on a North Dakota stub is either zero or 1.95% of a number the IRS has already computed.

In hourly terms the zero band ends at $31.05 an hour. A full-time employee working 2,080 hours a year reaches $64,575 at that rate, and below it owes North Dakota nothing. The 2.5% band begins at $125.44 an hour, or $260,925 a year, which is far above the state's median household income — so the top rate is a rate almost nobody in the state actually pays. What most North Dakota wage earners face is either zero or 1.95%, and the distance between those two numbers and a state like Iowa is far larger than the distance between 1.95% and 2.5%.

North Dakota, Texas and Iowa on the same salary

North Dakota is the only state on this site that matches a no-income-tax state at the middle of the salary range while still collecting something at the top. The table puts it against Texas, which charges nothing at any salary, and Iowa, which runs a flat 3.8% on a similar federal-based starting point. The assumptions are a single filer, bi-weekly pay, no dependents and no pre-tax deductions.

State income tax on the same salary, single filer, 2026
SalaryNorth DakotaTexasIowa
$52,000$0$0$1,324
$100,000$691$0$3,148
$150,000$1,666$0$5,048

At $52,000 North Dakota and Texas both take nothing, and the two states are indistinguishable on a paycheck. The difference appears at $100,000, where North Dakota takes $690.79 and Texas still takes nothing, and it widens slowly: $1,665.79 at $150,000 and $4,805.70 at $300,000. Even at $300,000 North Dakota's take is 1.60% of salary, a smaller share than Iowa collects at $52,000.

The Iowa comparison is the more useful one, because the two states share a design: both start from federal taxable income, so both inherit the federal standard deduction. The difference is entirely the schedule. Iowa applies 3.8% from the first dollar of taxable income; North Dakota applies 0% for the first $48,475 of it and 1.95% after that. On $52,000 that is $1,324.20 against zero, and on $150,000 it is $5,048.20 against $1,665.79.

There is no crossover with Iowa at any salary. North Dakota's tax is zero until about $64,575 of salary and then rises at 1.95% of each additional dollar, while Iowa's rises at 3.8% from about $16,100, so the gap widens the whole way up: $1,324.20 at $52,000, $2,457.41 at $100,000 and $3,382.41 at $150,000.

North Dakota take-home pay by salary

The table below fixes one set of assumptions — single filer, bi-weekly pay, no dependents, no pre-tax deductions — so the rows are comparable down the column. The last four rows convert an hourly rate at 40 hours a week into the annual salary it represents.

The state tax column is zero on the first several rows and then steps up, because the 0% band ends at a fixed point rather than tapering. Measured against salary, North Dakota takes nothing at $52,000, 0.69% at $100,000, 1.11% at $150,000 and 1.60% at $300,000. The 2.5% headline rate is never reached in this table, because the band it applies to starts above $244,825 of taxable income.

Read the net per year column as the amount that reaches a bank account across twelve months. If you are paid hourly, the calculator multiplies the rate you enter by the hours and by 52; overtime and unpaid weeks move the annual figure, and the annual figure is what the federal brackets and North Dakota's bands are applied to.

Single filer, bi-weekly pay, no dependents, no pre-tax deductions
Annual payGross per checkState tax per yearNet per checkNet per yearTotal effective rate
$40,000$1,538.46$0$1,320.00$34,32014.2%
$50,000$1,923.08$0$1,629.04$42,35515.3%
$60,000$2,307.69$0$1,938.08$50,39016.0%
$75,000$2,884.62$203$2,361.12$61,38918.1%
$100,000$3,846.15$691$3,018.82$78,48921.5%
$125,000$4,807.69$1,178$3,674.05$95,52523.6%
$150,000$5,769.23$1,666$4,312.51$112,12525.2%
$200,000$7,692.31$2,641$5,626.39$146,28626.9%
$250,000$9,615.38$3,616$6,906.39$179,56628.2%
$300,000$11,538.46$4,806$8,091.19$210,37129.9%
$15/hr × 40h ($31,200/yr)$1,200.00$0$1,048.05$27,24912.7%
$20/hr × 40h ($41,600/yr)$1,600.00$0$1,369.45$35,60614.4%
$25/hr × 40h ($52,000/yr)$2,000.00$0$1,690.85$43,96215.5%
$30/hr × 40h ($62,400/yr)$2,400.00$0$2,012.25$52,31816.2%

Filing status and dependents in North Dakota

Filing status matters more in North Dakota than in most flat-rate states, because each status has its own pair of thresholds rather than a multiple of the single one. A single filer on $52,000 pays nothing. A married couple on the same salary also pays nothing, but for a different reason: their 0% band reaches $80,975 of taxable income, and their taxable income on a joint return with one earner is $19,800.

The difference shows up further up the scale. On $150,000 a single filer pays $1,665.79, while a married couple with one earner pays $718.09 — a difference of $947.70. That figure is the joint return's extra $16,100 of standard deduction plus its extra $32,500 of 0% band, both taxed at 1.95%.

Dependents do not affect the North Dakota line directly, because the state has no dependent exemption or credit. They change federal taxable income through the Child Tax Credit and the filing status, and North Dakota taxes whatever the federal return produces. Married filing separately is the status to avoid: its 0% band ends at $40,475 and its 1.95% band at $149,025, both far below the single filer's.

Assumptions and sources

Ruleset 2026.1, verified 2026-10-31. Federal brackets and the standard deduction come from IRS Rev. Proc. 2025-32 (§4.01 and §4.14). Social Security and Medicare rates, the $184,500 wage base and the 0.9% additional Medicare threshold come from IRS Publication 15 (2026), Circular E. The Child Tax Credit amounts are the 2026 figures published by the IRS.

North Dakota's schedule for 2026 is 0% to $48,475 of taxable income, 1.95% to $244,825 and 2.5% above that for a single filer; $80,975 and $298,075 for a joint return; $40,475 and $149,025 for a separate return; $64,950 and $271,450 for head of household. The state starts from federal taxable income, so the federal standard deduction is applied rather than a state figure. The bracket widths are the 2025 amounts: the 2026 inflation adjustment was not available when the source table was compiled, and the Office of State Tax Commissioner's published table still shows the 2025 figures.

Not modelled: the North Dakota marriage penalty credit, the credit for taxes paid to another state, the Renaissance Zone credit, wage garnishments, union dues, post-tax deductions, bonuses withheld at supplemental rates and mid-year pay changes. Figures are estimates, not a filing.

Frequently asked questions

Does North Dakota have a state income tax?

Yes, but most wage earners do not pay it. The schedule keeps a 0% band on the first $48,475 of taxable income for a single filer, then taxes 1.95% up to $244,825 and 2.5% above that.

At what salary do you start paying North Dakota income tax?

About $64,575 for a single filer with no dependents: $48,475 of 0% band plus the $16,100 federal standard deduction. For a married couple with one earner the figure is about $113,175.

How much is taken out of a paycheck in North Dakota?

On $52,000 paid bi-weekly, $309.15 comes out of a $2,000 check: $156.15 of federal income tax, $124.00 of Social Security, $29.00 of Medicare and nothing to the state. That leaves $1,690.85, or 84.5 cents of every dollar.

How much is a $100,000 salary in North Dakota after tax?

$3,018.82 per bi-weekly check, or $78,489.21 across the year, for a single filer with no dependents and no pre-tax deductions. North Dakota takes $690.79, which is 1.95% of the $35,425 above the 0% band.

Is North Dakota's 2.5% rate the lowest in the country?

Yes, 2.5% is the lowest top marginal rate of any state that taxes individual income. Very few filers reach it: it applies only above $244,825 of taxable income for a single filer, which is about $260,925 of salary.

Why is my North Dakota tax zero?

Because your taxable income is inside the 0% band. For a single filer that band reaches $48,475 of taxable income, and taxable income is salary less the federal standard deduction of $16,100, so any salary below about $64,575 pays nothing.

Does North Dakota have local income taxes?

No. No county or city in North Dakota levies an income tax or a payroll tax on wages, and the state has no disability insurance program and no paid family leave premium.

Does North Dakota give an exemption for children?

No. There is no dependent exemption or credit on the North Dakota return. Children change the federal return through the Child Tax Credit and the filing status, and North Dakota taxes federal taxable income.

How does North Dakota compare with Iowa?

Both states start from federal taxable income, so both inherit the federal standard deduction. North Dakota's 0% band makes it cheaper at every salary in this table: nothing against $1,324.20 at $52,000, and $1,665.79 against $5,048.20 at $150,000.

Do 401(k) and HSA contributions reduce North Dakota tax?

Yes. North Dakota starts from federal taxable income, so a traditional 401(k) contribution, an HSA contribution and a Section 125 health premium all reduce the state base. A 6% deferral on $100,000 cuts the North Dakota line from $690.79 to $573.79.

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