North Dakota 1099 Tax Calculator 2026

Estimate your self-employment taxes as a North Dakota freelancer or contractor. Includes SE tax (15.3%), the 50% SE deduction, federal income tax, and North Dakota state income tax.

After business expenses, before taxes

North Dakota Tax Overview for 1099 Workers

North Dakota has one of the lowest income tax burdens in the nation. Income under $48,475 is taxed at 0% for single filers — meaning most North Dakota workers pay no state income tax at all. Above that threshold, the rate is just 1.95%, rising to 2.5% above $244,825. North Dakota's standard deduction mirrors the federal amount ($16,100 for single filers). No North Dakota city charges a local income tax. North Dakota's oil and gas production has historically funded much of state government, allowing very low income tax rates. Compared to neighboring Minnesota (up to 9.85%) and South Dakota (no income tax), North Dakota sits closer to South Dakota for most earners. Fargo and Bismarck workers effectively pay 0% state income tax on average salaries.

North Dakota Tax Brackets 2026

Tax RateIncome RangeMax Tax in Bracket
0%$0 – $48,475$0
1.9%$48,475 – $244,825$3,829
2.5%$244,825 – and above

Frequently Asked Questions

What is the North Dakota income tax rate for 2026?
Income up to $48,475 is taxed at 0% for single filers. The rate is 1.95% from $48,475 to $244,825, and 2.5% above that.
Do most North Dakota workers pay state income tax?
No. Since the 0% bracket extends to $48,475 for single filers, many North Dakota workers pay little to no state income tax.
Do North Dakota cities charge local income tax?
No. No city in North Dakota charges a local income tax on wages.
How does North Dakota compare to Minnesota for take-home pay?
Significantly better. A North Dakota single filer earning $80,000 pays roughly $620 in state income tax, while a Minnesota single filer at the same income pays roughly $4,700.