---
title: "North Dakota 1099 Tax Calculator 2026: Self-Employment & State Tax | TaxWren"
description: "Estimate 2026 North Dakota state income tax, self-employment tax and federal income tax for freelancers and 1099 contractors, plus how much to set aside."
url: https://taxwren.com/1099-tax-calculator/north-dakota
---

2026 tax year · updated Oct 10, 2026

# 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.

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.

## 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)

| Rate | Single: taxable income over | Married 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.

| State | State tax | Total tax | Take-home |
| --- | --- | --- | --- |
| North Dakota | $281 | $18,081 | $66,919 |
| [Minnesota](/1099-tax-calculator/minnesota) | $3,848 | $21,648 | $63,352 |
| [Montana](/1099-tax-calculator/montana) | $3,102 | $20,902 | $64,098 |
| [South Dakota](/1099-tax-calculator/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

Take-home pay on a $75,000 salary

|  | 2025 | 2026 |
| --- | --- | --- |
| Top income tax rate | 2.5% | 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](/federal-tax-brackets) · [All data updates](/tax-law-changes)

Sources: [North Dakota revenue department](https://www.tax.nd.gov), [Tax Foundation, State Individual Income Tax Rates and Brackets](https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/), [IRS Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf). See our [methodology](/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.

North Dakota at a glance

- Top income tax rate: 2.5%
- State tax on $85,000: $281
- Rank (1 = lowest): 10 of 51
- Set aside: 21%

Nearby states

-   [North Dakota take-home pay calculator](/take-home-pay-calculator/north-dakota)
-   [Minnesota 1099 tax calculator](/1099-tax-calculator/minnesota)
-   [Montana 1099 tax calculator](/1099-tax-calculator/montana)
-   [South Dakota 1099 tax calculator](/1099-tax-calculator/south-dakota)

[Compare all states on the map](/states)