2026 tax year · North Dakota
1099 tax calculator for North Dakota
North Dakota uses graduated 2026 income tax brackets topping out at 2%, across 3 brackets, on top of federal income tax and self-employment tax.
Switching state opens that state's page.
Enter your numbers and press Calculate to see your 2026 estimate.
How 1099 tax works in North Dakota
North Dakota taxes income on 3 graduated brackets for 2026, from 0% up to 2%. Because 1099 profit stacks on top of any other income, a second source can push part of it into the next bracket.
On top of that sits the federal layer, which is the same wherever you live: self-employment tax plus federal income tax. The 1099 tax calculator hub works through how that half is built.
| North Dakota taxable income (single) | 2026 rate |
|---|---|
| $0 - $44,725 | 0% |
| $44,725 - $225,975 | 1.85% |
| $225,975 and up | 2% |
Worked example: $50,000 of 1099 income in North Dakota
A single filer with $50,000 of net 1099 income and no W-2 wages, taking the standard deduction, owes an estimated:
| Self-employment tax | $7,065 |
| Federal income tax | $2,667 |
| North Dakota state income tax | $32 |
| Total tax | $9,764 |
| Effective rate | 19.5% |
| After-tax income | $40,236 |
North Dakota against the states it borders
On $50,000, North Dakota charges $98 of state income tax. Of the 3 states it borders, South Dakota is the lightest at nothing at all and Minnesota the most expensive at $2,932, a spread of $2,932 on the same income.
| State | Tax on $50,000 | vs North Dakota |
|---|---|---|
| South Dakota | No income tax | −$98 |
| Montana | $1,797 | +$1,699 |
| Minnesota | $2,932 | +$2,835 |
- South Dakota has no income tax at all, so the same work done there costs $98 less in state tax than it does in North Dakota.
- Montana would take $1,699 more, $1,797 against North Dakota's $98.
- Minnesota would take $2,835 more, $2,932 against North Dakota's $98.
What this estimate assumes
- Single filer, $16,100 federal standard deduction, net profit after expenses.
- No local income tax is modeled.
- No North Dakota credits are applied beyond the deductions in its own rules.
North Dakota 1099 tax questions
Does North Dakota tax 1099 income?
Yes. North Dakota taxes net profit from 1099 work the same way it taxes other income, on 3 graduated brackets topping out at 2%. On the $50,000 example above the state share is $32.
How much should a 1099 worker in North Dakota set aside?
About 20% of net profit, based on the $50,000 single-filer example above ($9,764 of federal, self-employment and North Dakota state tax combined). Your own rate moves with filing status, other income and deductions, run the calculator with your numbers.
Are there local income taxes in North Dakota?
The estimate above models federal, self-employment and state income tax only, it does not include any city, county or school-district income tax. The 2026 dataset carries no local-tax note for North Dakota, so check with the municipality where you live and work before relying on the state figure alone.
Does North Dakota reciprocity help if I do 1099 work across a state line?
Usually not. North Dakota has wage reciprocity with Minnesota and Montana, but reciprocity agreements cover wages paid by an employer, not self-employment income. A 1099 worker with income sourced to another state generally still files there and claims a credit at home.
When are quarterly estimated payments due?
Federal 1040-ES payments for the 2026 tax year are due April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027. North Dakota requires its own estimated payments; the 2026 dataset does not yet carry state-specific due dates, so confirm them with the North Dakota tax agency.