North Dakota State Tax Tables

Tax rate used in calculating North Dakota state tax for year 2025

Withholding Formula >(North Dakota Effective 2025)<

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

Tax Withholding Table Single
If the Amount of Taxable Income Is:		The Amount of North Dakota Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$          0	$  55,975	$        0.00	plus	0.00%	$        0
55,975	252,325	0.00	plus	>1.95%	55,975
252,325	and over	3,828.83	plus	2.5%	252,325





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	$    55,488	$        0.00	plus	0.00%	$        0
55,488	164,038	0.00	plus	>1.95%	55,488
164,038	and over	2,116.73	plus	2.5%	164,038




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	$    76,200	$        0.00	plus	0.00%	$        0
76,200	282,700	0.00	plus	>1.95%	76,200
282,700	and over	4,026.75	plus	2.5%	282,700



6. 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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