How your paycheck is taxed in North Dakota
A North Dakota paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and state income tax of 0% to 2.5%. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. Combined with the federal standard deduction, a single filer earning under about $64,000 owes no North Dakota income tax.
North Dakota's table is based on the 2025 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - North Dakota income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. North Dakota taxable income is wages minus the state standard deduction.
North Dakota income tax brackets for 2026
North Dakota exempts the first $48,475 (single) or $80,975 (joint) of taxable income entirely, then taxes at 1.95% and 2.5%. Thresholds are 2025 figures and are marked estimated. Brackets apply to North Dakota taxable income, which is wages after the $16,100 (single) or $32,200 (joint) standard deduction.
| Rate | Single taxable income |
|---|---|
| 0% | $0 to $48,475 |
| 1.95% | $48,475 to $244,825 |
| 2.5% | Over $244,825 |
| Rate | Married filing jointly taxable income |
|---|---|
| 0% | $0 to $80,975 |
| 1.95% | $80,975 to $298,075 |
| 2.5% | Over $298,075 |
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the North Dakota rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and North Dakota tax on $58,900 of state taxable income is $203.29. Net pay is $61,389.21 a year, or $2,361.12 every two weeks.
| Salary | Federal tax | Social Security | Medicare | North Dakota tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $0 | $42,355 | $1,629.04 |
| $75,000 | $7,670 | $4,650 | $1,088 | $203 | $61,389 | $2,361.12 |
| $100,000 | $13,170 | $6,200 | $1,450 | $691 | $78,489 | $3,018.82 |
Effective total tax rates in these examples run from 15.3% at $50,000 to 21.5% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide, and North Dakota's joint brackets are wider too.
How the North Dakota brackets apply to $75,000
State taxable income for the single $75,000 example is $58,900. Each slice is taxed at its own rate and the pieces are added up, so the marginal rate (1.95%) is higher than the average rate on all wages (0.27%).
| Bracket | Income in bracket | Tax |
|---|---|---|
| 0% | $48,475 | $0.00 |
| 1.95% | $10,425 | $203.29 |
| Total North Dakota tax | $203.29 |
Hourly pay in North Dakota
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and North Dakota tax $0.00, leaving $684.72 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and North Dakota tax is $0.00 instead of $203.29. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $64,622.50 a year, or $2,485.48 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.