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TaxWren

2026 tax year · updated

North Dakota 1099 tax calculator

North Dakota has a graduated income tax with 2 rates from 1.95% to 2.5%; the top rate starts at $244,825 of taxable income for single filers. Estimate your self-employment, federal and North Dakota taxes below.

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Estimated take-home

21.3% effective

For $85,000 of 1099 income · Single · North Dakota

$66,919

$5,577 per month

Set aside 21% of every payment

That covers federal, self-employment and state tax on this income.

Self-employment tax
$12,010
Federal income tax
$5,790
State income tax
$281
Total estimated tax
$18,081

2026 quarterly payments (Form 1040-ES)

  • Q1 · due Apr 15, 2026

    $4,520

    Covers Jan 1 – Mar 31

  • Q2 · due Jun 15, 2026

    $4,520

    Covers Apr 1 – May 31

  • Q3 · due Sep 15, 2026

    $4,520

    Covers Jun 1 – Aug 31

  • Q4 · due Jan 15, 2027

    $4,520

    Covers Sep 1 – Dec 31

What this estimate assumes
  • Standard deduction (no itemizing)
  • No employees or business property (QBI wage limits treated as zero)
  • No child tax credit
  • No local income tax
  • Excludes 2025 law deductions for tips, overtime, seniors and car loan interest

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32.

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Taxes for North Dakota freelancers in 2026

Single filers get a standard deduction of $16,100 ($32,200 married filing jointly).

On $85,000 of 1099 profit, a single filer owes about $281 in North Dakota income tax on top of $17,800 in federal taxes. That ranks 10th lowest of 51 (50 states and DC), $2,448 less than the median state.

Among its neighbors, South Dakota would tax the same income less, while Montana and Minnesota would tax it more.

North Dakota adjusts its brackets for inflation but had not published its 2026 thresholds when this page was updated, so the 2025 thresholds are used. The rates themselves are current.

North Dakota income tax brackets (2025 thresholds)

North Dakota income tax rates by taxable income
RateSingle: taxable income overMarried jointly: over
0%$0$0
1.95%$48,475$80,975
2.5%$244,825$298,075

North Dakota vs. neighboring states

Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.

Tax on $85,000 of 1099 profit by state
StateState taxTotal taxTake-home
North Dakota$281$18,081$66,919
Minnesota$3,848$21,648$63,352
Montana$3,102$20,902$64,098
South Dakota$0$17,800$67,200

How North Dakota taxes changed

For 2026, North Dakota raised the single standard deduction from $15,750 to $16,100. State tax on $85,000 of 1099 profit falls from $288 to $281 (−$7).

North Dakota income tax on $85,000 of 1099 profit
2025: $288$28820252026: $281$2812026
Take-home pay on a $75,000 salary
2025: $61,103$61,10320252026: $61,389$61,3892026
North Dakota income tax by year
20252026
Top income tax rate2.5%2.5%
Standard deduction (single)$15,750$16,100
State tax on $85,000 of 1099 profit$288$281
Take-home on a $75,000 salary$61,103$61,389

Each year uses that year's federal and North Dakota rules, so the take-home row also reflects federal changes. Federal changes · All data updates

Sources: North Dakota revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.

North Dakota 1099 tax FAQ

Does North Dakota have a state income tax?

North Dakota has a graduated income tax with 2 rates from 1.95% to 2.5%; the top rate starts at $244,825 of taxable income for single filers.

How much should a freelancer in North Dakota set aside for taxes?

A single filer with $85,000 of 1099 profit and no other income should set aside about 21% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $281 North Dakota income tax. Use the calculator for your own income, expenses and filing status.

What is the top North Dakota income tax rate in 2026?

2.5%. North Dakota has a graduated income tax with 2 rates from 1.95% to 2.5%; the top rate starts at $244,825 of taxable income for single filers.

Do I need to make estimated tax payments to North Dakota?

Generally yes, if you expect to owe state tax that is not covered by withholding. North Dakota sets its own thresholds and due dates; check the North Dakota revenue department's estimated payment rules.