Labeled estimate
North Dakota payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check North Dakota's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | % |
| $48,475 | 1.95% |
| $244,825 | 2.5% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | % |
| $80,975 | 1.95% |
| $298,075 | 2.5% |
- Standard deduction: $16,100 single, $32,200 married.
State unemployment (employer)
- Taxable wage limit: $46,600 per employee per year.
- New-employer rate used: 1.03%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a North Dakota paycheck