North Dakota Payroll Tax Calculator 2026
Calculate North Dakota state income tax, federal withholding, Social Security, Medicare, and net take-home pay.
2026 North Dakota tax rates · FICA · North Dakota NDW-R
State Income Tax
Up to 2.5% (progressive)
Social Security
6.2%
Medicare
1.45%
State Form
North Dakota NDW-R
Calculate Your North Dakota Paycheck
Enter your salary or hourly rate and get a full breakdown: North Dakota state tax, federal income tax, Social Security, Medicare, and exact net pay.
Open North Dakota Payroll Tax CalculatorFree · No signup · 2026 IRS & ND rates
North Dakota Tax Guide
North Dakota Payroll Tax Overview 2026
North Dakota uses a progressive income tax with a top rate of 2.5%. Higher earners pay a larger percentage of their income — different brackets apply to different income ranges.
North Dakota has one of the lowest progressive income tax rates in the US, with a top rate of just 2.5% on income over $225,000 (single).
North Dakota's low top rate means most workers pay 1.1%–2.04% effective state tax — extremely competitive for a progressive-tax state.
North Dakota Payroll Tax Summary
State Income TaxUp to 2.5% (progressive)
Tax TypeProgressive (brackets)
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormNorth Dakota NDW-R
FAQ
North Dakota payroll tax questions
What is the top North Dakota income tax rate for 2026?
North Dakota's top income tax rate is 2.5% for 2026. This is a marginal rate — it only applies to income above the top bracket threshold. Lower income falls into lower brackets. Use the calculator above to see your effective rate.
What taxes do North Dakota employees pay on their paycheck?
North Dakota employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) North Dakota state income tax (Up to 2.5% (progressive)); The employer matches the Social Security and Medicare portions.
What payroll withholding form do North Dakota employees use?
North Dakota employees complete North Dakota NDW-R for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.
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