North Dakota State Tax Tables

Tax rate used in calculating North Dakota state tax for year 2020

Withholding Formula >(North Dakota Effective 2020)<

1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
   
   
2. 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.
   
   
3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
   
   
4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
   
   
5. Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute taxable income:

   Exemption Allowance = $4,300 x Number of Exemptions

6. Apply the taxable income computed in step 5 to the following table to determine the annualNorth Dakota income tax withholding:
   
   

Tax Withholding Table Single or Head of Household
If the Amount of Taxable Income Is:		The Amount of North Dakota Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$          0	$  6,200	$        0.00	plus	0.00%	$        0
6,200	46,325	0.00	plus	>1.10%	6,200
46,325	103,350	441.38	plus	2.04%	46,325
103,350	208,850	1,321.10	plus	2.27%	103,350
208,850	446,800	3,999.54	plus	2.64%	208,850
446,800	and over	10,281.42	plus	2.90%<	446,800





Married
If the Amount of Taxable Income Is:		The Amount of North Dakota Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$           0	$    12,400	$        0.00	plus	0.00%	$        0
12,400	45,925	0.00	plus	>1.10%	12,400
45,925	93,375	368.78	plus	2.04%	45,925
93,375	135,750	1,336.76	plus	2.27%	93,375
135,750	232,700	2,2987.67	plus	2.64%	135,750
232,700	and over	4,858.15	plus	2.90%<	232,700



7. Divide the annual North Dakota income tax withholding determined in step 6 by 26 and round to the nearest dollar to obtain the biweekly North Dakota income tax withholding.

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