December, 17th 2025
Each state has unique income tax withholding rules. Below are North Dakota's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | ND |
|---|---|
| State Tax Withholding State Code | 38 |
| Acceptable Exemption Form | None |
| Basis For Withholding | Federal Exemptions |
| Acceptable Exemption Data | None |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | A state tax certificate is not required since Federal Exemptions are used in the computation of the state formula. |
| Official State Tax Website | Visit Official Website |
North Dakota uses federal exemptions for state withholding calculations. Since a state tax certificate is not required, the allowance structure follows the federal W-4 system. Employees typically claim allowances for themselves, spouse (if filing jointly), and dependents based on federal rules.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | Based on federal W-4 |
| Spouse | 1 allowance | If filing jointly (based on federal W-4) |
| Each Dependent | 1 allowance | Per dependent (based on federal W-4) |
Total Allowances = Federal W-4 Allowances
North Dakota uses federal exemptions directly, so no separate state form is required. The allowance count matches the federal W-4 allowances.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
Apply the taxable income computed in step 4 to the tax withholding table (Single, Married, or Head of Household) to determine the annual North Dakota income tax withholding.
Divide the annual North Dakota tax withholding by 26 to obtain the biweekly North Dakota tax withholding.
Want to calculate in an easier way? Learn how to calculate North Dakota taxes via ezPaycheck below.
Learn More| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $55,975 | $0 | + | 0.00% | $0 |
| $55,975 | $252,325 | $0 | + | 1.95% | $55,975 |
| $252,325 | and over | $3,829 | + | 2.50% | $252,325 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $55,488 | $0 | + | 0.00% | $0 |
| $55,488 | $164,038 | $0 | + | 1.95% | $55,488 |
| $164,038 | and over | $2,117 | + | 2.50% | $164,038 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $83,850 | $0 | + | 0.00% | $0 |
| $83,850 | $208,200 | $0 | + | 1.95% | $83,850 |
| $208,200 | and over | $2,425 | + | 2.50% | $208,200 |
ezPaycheck simplifies payroll calculations, including North Dakota's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date North Dakota state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
Contact Support
