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The North Dakota Paycheck Calculator estimates your take-home pay after federal income taxes, North Dakota state income tax, and FICA contributions. North Dakota has one of the lowest state income tax burdens in the nation, with a reformed two-bracket system featuring rates of 1.95% and 2.5% as of 2024. This dramatic simplification from the previous five-bracket system (which topped at 2.9%) makes North Dakota among the most tax-friendly states that still impose an income tax. The state does not levy any local income taxes on employees. North Dakota's tax system is administered by the Office of State Tax Commissioner. The 2024 reform consolidated the previous brackets into just two tiers, with the lower rate of 1.95% applying to the first portion of taxable income and 2.5% on income above the threshold. North Dakota uses federal taxable income as its starting point, meaning all federal deductions (standard or itemized) and adjustments carry through to the state return. This close conformity with the federal tax code simplifies the calculation significantly. Compared to neighboring states, North Dakota is extremely competitive. Montana has rates up to 6.75%, Minnesota charges up to 9.85% (one of the highest in the nation), South Dakota and Wyoming have no income tax at all. North Dakota's effective rate for most workers is well below 2%, making it nearly as affordable as a no-income-tax state for moderate earners. A worker earning $60,000 in Bismarck pays approximately $700-$900 in state income tax annually, compared to $3,500 or more for the same income in neighboring Minnesota. This calculator serves North Dakota workers across the state, from the energy sector workers in the Bakken oil fields of western North Dakota, to state government employees in Bismarck, to agricultural workers across the prairie, to technology and healthcare workers in Fargo (the state's largest city). The extremely low state tax rates mean that federal tax and FICA constitute the vast majority of paycheck deductions for North Dakota workers.
Net Pay = Gross Pay - Federal Income Tax - ND State Tax - FICA - Pre-Tax Deductions ND State Tax Brackets (2024, reformed): Bracket 1: 1.95% on taxable income up to threshold Bracket 2: 2.5% on taxable income above threshold ND uses federal taxable income as the starting point No Local Income Taxes FICA: 6.2% SS (up to $168,600) + 1.45% Medicare + 0.9% Additional Medicare over $200,000
- 1Enter your gross pay amount and select your pay frequency. North Dakota employers use standard pay schedules including weekly, biweekly, semi-monthly, and monthly. Your gross pay includes base salary, overtime at 1.5 times the regular rate, bonuses, commissions, and taxable fringe benefits. North Dakota's minimum wage follows the federal minimum of $7.25 per hour, though labor market conditions (especially in the Bakken oil region) push actual wages well above the minimum for most workers.
- 2The calculator determines federal income tax withholding based on your W-4 form elections. Your filing status, dependents, and additional withholding amounts affect the federal calculation. Pre-tax deductions such as 401(k) contributions, health insurance premiums, HSA and FSA contributions reduce both federal and North Dakota taxable income since ND starts with federal taxable income.
- 3North Dakota state income tax is calculated using the simplified two-bracket system. The 2024 reform reduced the previous five-bracket system to just two brackets: 1.95% on income up to the threshold and 2.5% on income above it. Because ND uses federal taxable income (after the federal standard or itemized deduction), the generous federal standard deduction of $14,600 (single) or $29,200 (MFJ) significantly reduces ND taxable income. For many moderate-income workers, the resulting ND tax is remarkably small.
- 4FICA taxes are calculated at standard federal rates. Social Security at 6.2% on wages up to $168,600, Medicare at 1.45% on all wages, plus the additional 0.9% Medicare tax on wages over $200,000. For most North Dakota workers, FICA represents a larger deduction than the state income tax, which is unusual among income-tax states.
- 5There are no local income taxes anywhere in North Dakota. No city, county, or school district imposes any form of income tax on workers. This simplifies the calculation and means your net pay does not vary based on your work location within the state.
- 6The calculator subtracts all taxes and deductions to produce your net take-home pay. For a typical ND worker earning the state median household income of approximately $68,000 filing single, the state income tax is approximately $700-$900 annually, representing less than 1.5% of gross pay. Combined with federal tax and FICA, the total mandatory deduction is approximately 22-26% of gross pay, among the lowest for any income-tax state.
- 7Compare scenarios using the calculator. North Dakota workers can model the impact of oil field bonus pay (which pushes some workers into higher federal brackets but barely affects their ND tax), evaluate job offers across state lines (particularly comparing ND to Minnesota's much higher rates), or optimize retirement contributions. The calculator is also useful for workers who split time between North Dakota and Montana or Minnesota for cross-border tax planning.
Gross biweekly pay is $3,653.85. Pre-tax 401(k) at 5% equals $182.69. Federal taxable income: $95,000 minus $4,750 (401k) minus $14,600 equals $75,650. Federal tax: approximately $12,200 annually or $469.23 per period. ND state tax on $75,650: approximately $1,600 annually or $61.54 per period (most in the 2.5% bracket). FICA: $226.54 (SS) plus $52.98 (Medicare) equals $279.52. Total deductions: approximately $992.98. Net pay: approximately $2,660.87.
Gross biweekly pay is $2,500.00. Federal taxable income: $65,000 minus $29,200 equals $35,800. Federal tax after child credits: approximately $50 per period. ND state tax on $35,800: approximately $700 annually or $26.92 per period (mostly at 1.95%). FICA: $155.00 (SS) plus $36.25 (Medicare) equals $191.25. Total deductions: approximately $268.17. Net pay: approximately $2,231.83.
Gross biweekly pay is $2,000. Federal taxable income: $37,400. Federal tax: approximately $148 per period. ND state tax on $37,400: approximately $730 annually or $28.08 per period. FICA: $124.00 (SS) plus $29.00 (Medicare) equals $153.00. Total deductions: approximately $329.08. Net pay: approximately $1,670.92. The ND state tax represents only about 1.4% of gross pay.
Oil and gas workers in the Bakken formation of western North Dakota use this calculator to understand their take-home pay from some of the highest-paying blue-collar jobs in the nation. Roughnecks, drillers, and field engineers in the Williston Basin can earn $80,000 to $150,000+ annually with overtime and hazard pay. Despite these high wages, North Dakota's nearly negligible state income tax means workers keep significantly more of their earnings compared to oil field workers in states like California or even Texas (which has no income tax but where wages may be lower). The calculator helps these workers plan for the variable income typical of boom-and-bust energy cycles.
Workers in the Fargo-Moorhead metropolitan area (which straddles the North Dakota-Minnesota border) use this calculator to evaluate the tax implications of where they work. A worker living in Fargo and commuting to Moorhead, MN pays Minnesota's much higher taxes on their MN-source income. Conversely, a Moorhead resident working in Fargo benefits from ND's low rates on their ND income but still owes MN tax on their total income. The calculator helps workers in this cross-border metro area make informed employment decisions.
Agricultural workers and farm operators across North Dakota use the calculator to plan finances around variable seasonal income. North Dakota is one of the top wheat, sunflower, and flaxseed producing states, and farm income can fluctuate dramatically based on commodity prices and weather. The extremely low state tax rate means agricultural income variability has minimal state tax impact, but federal tax brackets can shift significantly with large crop sales.
University employees at North Dakota State University (Fargo), University of North Dakota (Grand Forks), and other institutions use the calculator to understand their compensation. Academic salaries combined with ND's very low tax rates create a favorable financial situation compared to similar positions in higher-tax states. The calculator helps faculty and staff compare offers from ND institutions against universities in Minnesota, Montana, or other states.
Bakken Oil Field Workers with Variable Overtime
Oil field workers in western North Dakota often work extended schedules (84+ hours per week during drilling operations) with substantial overtime pay. This variable income can cause payroll systems to over-withhold during high-overtime periods by annualizing the inflated pay period amount. With ND's very low rates, the state tax over-withholding is minimal, but federal over-withholding can be significant. Workers should review their annual W-4 and ND withholding after the first few pay periods of a new drilling assignment to ensure their withholding reflects their expected annual income.
Cross-Border Workers in the Fargo-Moorhead Metro
The Fargo-Moorhead metro area is split between North Dakota (Fargo, West Fargo) and Minnesota (Moorhead). Workers crossing the state line face dramatically different tax outcomes. A worker earning $80,000 in Fargo pays approximately $1,300 in ND state tax, while the same salary earned in Moorhead faces approximately $4,200 in MN state tax. The ND-MN reciprocity (or lack thereof) means workers must file in both states and rely on credits to avoid double taxation. This 3:1 tax ratio creates a strong financial incentive to work on the North Dakota side of the metro area.
Seasonal Agricultural Workers
North Dakota's agricultural economy generates significant seasonal employment during planting and harvest seasons. Seasonal workers who earn most of their income in a compressed period may find that standard payroll withholding over-withholds ND tax by annualizing the seasonal earnings. Since ND tax is already very low, the over-withholding amount is typically small but can still result in a state refund at filing time. Seasonal workers from other states working temporarily in ND owe ND tax on their ND-source income and must file a ND non-resident return.
| Bracket | Rate | Notes |
|---|---|---|
| Bracket 1 | 1.95% | Lower portion of federal taxable income |
| Bracket 2 | 2.5% | Upper portion of federal taxable income |
| Previous System (pre-2024) | 1.1% - 2.9% | Five brackets, now consolidated |
| Local Income Tax | 0% | No local taxes anywhere in ND |
| Starting Point | Federal Taxable Income | After federal standard/itemized deduction |
How low is North Dakota's income tax rate?
North Dakota has one of the lowest income tax rates of any state that still imposes an income tax. The 2024 reformed system has just two brackets: 1.95% and 2.5%. For a single filer earning $60,000 with the standard deduction, the effective state tax rate is approximately 1.5% of gross income. Only a handful of states with income taxes (like Arizona at 2.5% flat) have comparably low rates. North Dakota's rates are so low that FICA (7.65%) typically exceeds the state income tax by a factor of 3 to 5.
Does North Dakota have any local income taxes?
No. No city, county, or local jurisdiction in North Dakota imposes any form of income tax. The only income tax on your paycheck is the minimal state tax administered by the Office of State Tax Commissioner. This means your take-home pay is the same whether you work in Fargo, Bismarck, Grand Forks, Williston, or any rural community.
Does ND use its own standard deduction or the federal one?
North Dakota uses federal taxable income as its starting point, which means all federal deductions (including the federal standard deduction of $14,600 single or $29,200 MFJ) are already factored in before ND tax is calculated. You do not apply a separate ND standard deduction. This conformity with federal tax law simplifies the calculation significantly.
How does the Bakken oil boom affect taxes in North Dakota?
The Bakken oil boom brought tens of thousands of high-earning energy workers to western North Dakota. These workers pay ND's very low income tax on their wages, which can range from $60,000 to well over $100,000 for experienced workers. North Dakota's oil revenue (from production and extraction taxes on the industry itself) has allowed the state to maintain low personal income tax rates. The state's oil tax trust fund generates billions in revenue, reducing the need for higher personal income taxes.
If I live in Fargo and work in Moorhead, MN, which state tax do I pay?
You pay Minnesota income tax on your Minnesota-source wages earned while working in Moorhead. Minnesota's rates range up to 9.85%, dramatically higher than ND's maximum 2.5%. You file a MN non-resident return for your MN income and a ND resident return for all income. ND provides a credit for taxes paid to Minnesota, so you are not double-taxed. However, you effectively pay the higher Minnesota rate on your MN-source income, losing the benefit of ND's low rates for that portion of your earnings.
Is Social Security income taxed in North Dakota?
North Dakota has been moving toward full exemption of Social Security benefits. Recent tax reforms have significantly reduced or eliminated ND tax on Social Security for most retirees. Combined with the already very low income tax rates, this makes North Dakota one of the most retiree-friendly states in the northern plains for tax purposes, rivaling even no-income-tax states for retirees with modest incomes.
专业提示
If you work in the Fargo-Moorhead metro area, the location of your employer can make a $2,000 to $4,000 difference in your annual state tax bill. Working for a Fargo-based employer (ND tax at 1.95%-2.5%) versus a Moorhead-based employer (MN tax up to 9.85%) on the same salary is one of the largest tax differentials between any two neighboring cities in the country. When evaluating job offers in this metro area, always calculate the after-state-tax compensation to make a true comparison.
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North Dakota's income tax is so low that it generates less revenue per capita than the state collects from its oil production and extraction taxes on the energy industry. The state's Legacy Fund, created from oil tax revenues, held over $9 billion as of 2024, making it one of the largest sovereign wealth funds of any US state relative to population. This oil wealth has allowed North Dakota to keep personal income tax rates at near-trivial levels. During the peak of the Bakken oil boom (2012-2014), the state's population grew faster than any other state as workers flocked to high-paying oil field jobs that were barely touched by state income tax.