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.
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 Rate | Income Range | Max Tax in Bracket |
|---|---|---|
| 0% | $0 – $48,475 | $0 |
| 1.9% | $48,475 – $244,825 | $3,829 |
| 2.5% | $244,825 – and above | — |