Updated October 8, 2026. Quick answer: North Dakota’s 2026 withholding tables from the Office of State Tax Commissioner show three steps: 0%, 1.95% and 2.50%. For a single filer the first $57,625 of annual wages is at 0%, 1.95% applies up to $258,450, and 2.50% applies above that. The tables are for employer withholding, not the return.
The 2026 North Dakota rates
| Single filer, annual wages | Rate |
|---|---|
| First $57,625 | 0% |
| $57,625 to $258,450 | 1.95% |
| Over $258,450 | 2.50% |
| Married filing jointly, annual wages | Rate |
|---|---|
| First $57,500 | 0% |
| $57,500 to $168,525 | 1.95% |
| Over $168,525 | 2.50% |
| Head of household, annual wages | Rate |
|---|---|
| First $78,475 | 0% |
| $78,475 to $289,675 | 1.95% |
| Over $289,675 | 2.50% |
The booklet prints the single top line as “3,916.09 + 2.50% of amount over 258,450” and the joint top line as “2,164.99 + 2.50% of amount over 168,525”. These are the annual percentage method tables for the 2020 and later Form W-4.
Exemption and standard deduction
The booklet prints no 2026 standard deduction or personal exemption for returns. The zero-rate band in the withholding tables is a withholding device, and the pre-2020 Form W-4 method uses a withholding allowance of $5,050.00 per allowance for an annual pay period. Neither is a confirmed return deduction.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of North Dakota taxable income. For a single filer on the withholding table the annual amount is $826.31 (computed): nothing on the first $57,625, then 1.95% of the rest, because $100,000 is below $258,450. For a joint filer the same arithmetic gives $828.75 (computed), since the zero band ends at $57,500.
What this page does not say
These are withholding tables for wages paid in 2026. The 2026 return instructions had not been read when this page was written, the North Dakota statute was not read, and no 2026 standard deduction or personal exemption for returns appears in the document read. The example treats $100,000 as annual wages on the table, not as a return calculation.
Common mistakes
- Reading the withholding tables as the return’s tax rate schedule.
- Using the single dividing lines for a joint or head of household filer.
- Treating the withholding allowance as a confirmed 2026 return deduction.
Related: how North Dakota taxes retirement income, whether North Dakota taxes pensions, how North Dakota taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- North Dakota Office of State Tax Commissioner, Income Tax Withholding Rates and Instructions, wages paid in 2026: https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2026-iit/2026-income-tax-withholding-rates-booklet.pdf
- North Dakota Office of State Tax Commissioner (where later updates appear; no figure on this page comes from it): https://www.tax.nd.gov/
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.