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North Dakota Paycheck Guide

North Dakota uses progressive tax brackets. Higher portions of pay are taxed at higher rates.

In short

A North Dakota paycheck has federal income tax, Social Security (6.2% up to the 2026 wage base of $184,500), and Medicare (1.45%), plus progressive North Dakota state income tax. On a $65,000 single-filer salary, estimated North Dakota take-home is about $50,833 a year, or $1,955 per biweekly paycheck.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.

North Dakota: the local picture

North Dakota has the lowest top income tax rate of any income-taxing state at 2.5%. Three brackets, very low rates throughout.

North Dakota take-home pay by salary (2026)

See estimated North Dakota take-home for common salaries. Each page has a full federal, FICA, and North Dakota breakdown with per-paycheck figures.

How a North Dakota paycheck is built

Every North Dakota worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.

North Dakota adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the ND Office of State Tax Commissioner.

What changed recently in North Dakota

  • No major rate change for 2025-2026.
  • Standard deduction tied to federal.
  • No state PFL or SDI.

North Dakota payroll quirks workers should know

  • ND-W4 form for state withholding.
  • No local income tax.

Example breakdown

A hypothetical North Dakota worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.

Gross (bi-weekly)$2,500.00
Federal income tax-$216.15
Social Security (6.2%)-$155.00
Medicare (1.45%)-$36.25
North Dakota state tax-$137.50
Estimated take-home$1,955.10

Run your own numbers in the North Dakota paycheck calculator.

Authoritative sources

Next steps

Want to go further?

The calculators and guides here are free. If you want a closer look at one specific stub, these optional next steps go deeper.

How PayslipIQ stays free: the tools and guides are free to use. PayslipIQ offers optional paid reports and monitoring, and links to independent CPA and tax-preparer directories. It is not affiliated with the IRS, the SSA, any employer, or any payroll provider, and does not sell user data. Educational only, not tax, legal, or financial advice.

Frequently asked questions

Does North Dakota have state income tax?
Yes. North Dakota uses progressive brackets. Verify with the ND Office of State Tax Commissioner.
Are there local income taxes in North Dakota?
No. North Dakota does not have local income taxes on wages.
Does North Dakota have State Disability Insurance or Paid Family Leave premiums?
No. North Dakota does not have state-mandated SDI or PFL employee premiums.
Does North Dakota have daily-overtime rules?
No. North Dakota follows federal FLSA: 1.5x for hours above 40 in a workweek.
What is FICA on a North Dakota paycheck?
FICA is federal: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies above $200,000 single or $250,000 married filing jointly. FICA applies in every state.
Where do I verify North Dakota state tax withholding?
The ND Office of State Tax Commissioner (https://www.tax.nd.gov/) is the authoritative source. For your specific paycheck, contact your employer's payroll team or a CPA.
Why is my North Dakota tax so low?
North Dakota has the lowest top income tax rate of any income-taxing state, just 2.5%. On most salaries the state tax line is barely visible compared to federal and FICA.