North Dakota Payroll Withholding
Effective January 1, 2026
Form W-4 is 2020 or later
Married Filing Jointly
| Annual Earnings | Addon | Rate |
| $57,500.00 | $0.00 | 1.95% |
| $168,525.00 | $2,164.99 | 2.50% |
Head of Household
| Annual Earnings | Addon | Rate |
| $78,475.00 | $0.00 | 1.95% |
| $289,675.00 | $4,118.40 | 2.50% |
Single
| Annual Earnings | Addon | Rate |
| $57,625.00 | $0.00 | 1.95% |
| $258,450.00 | $3,916.09 | 2.50% |
Supplemental income: 1.50%
Form W-4 is 2019 or earlier
Single/ Head of Household
| Annual Earnings | Addon | Rate |
| $57,625.00 | $0.00 | 1.95% |
| $258,450.00 | $3,916.09 | 2.50% |
Married
| Annual Earnings | Addon | Rate |
| $57,500.00 | $0.00 | 1.95% |
| $168,525.00 | $2,164.99 | 2.50% |
Allowance deduction: $5,050.00
Supplemental income: 1.50%
Note(s):
- All amounts are annual unless otherwise noted
- Withheld amount must be rounded to the nearest dollar.
* Indicates changes made in the past 30 days