North Dakota (ND) Paycheck Calculator 2026

Why many North Dakota paychecks have no state tax at all

North Dakota applies a 0% rate to the first $49,575 of taxable income for single filers ($82,800 for joint filers) in 2026. Because taxable income starts after the federal standard deduction, a single worker can earn up to about $65,675 in wages — and a married couple about $115,000 — before any North Dakota income tax is due.

Above that, the rate is 1.95%, rising to 2.5% only on taxable income over $250,400 (single). For most workers the state line on the pay stub is either zero or a few dollars per check.

No state W-4: North Dakota uses your federal form

North Dakota’s withholding methods rely on the federal Form W-4; there is no separate North Dakota certificate for most employees. Your employer uses the filing status and adjustments you entered on the federal W-4 together with the state’s withholding tables.

Bonuses and other supplemental wages can be withheld at a flat 1.5% for North Dakota, so a $1,000 bonus has about $15 of state tax withheld, on top of federal supplemental withholding at 22%.

Example North Dakota paychecks

Bi-weekly figures for 2026. North Dakota has no local income taxes and no employee-paid disability or family leave premium.

• The $45,000 worker owes $0 in North Dakota tax for the year — the whole salary falls inside the standard deduction plus the 0% bracket.
• Even at $300,000, North Dakota tax is about $183 per check, an effective rate of 1.58%.

Reciprocity with Minnesota and Montana

North Dakota has income tax reciprocity agreements with Minnesota and Montana. Residents of those states who work in North Dakota are exempt from North Dakota withholding if they give their employer Form NDW-R by February 28, or within 30 days of starting work or moving. Employers mail the forms to the Office of State Tax Commissioner by March 31, and employees must file a new NDW-R every year.

This is common in the Fargo–Moorhead and Grand Forks–East Grand Forks areas. If you live in Minnesota and forget to renew your NDW-R, your employer will start withholding North Dakota tax, and you will need to file a North Dakota return to get it back.

Minimum wage and paydays

North Dakota’s minimum wage matches the federal $7.25 an hour, with overtime after 40 hours a week. State law requires wages to be paid at least monthly, so check your actual pay frequency before dividing annual figures.