North Dakota Quarterly Tax Calculator 2026
Rates reviewed · North Dakota Office of State Tax Commissioner
North Dakota has a top income tax rate of 2.95% — one of the lowest in the US. Quarterly payments required if annual liability exceeds $1,000.
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Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.
North Dakota quarterly tax questions
How much is the quarterly tax for freelancers in North Dakota?
Freelancers in North Dakota pay federal self-employment tax (15.3% of net self-employment income), federal income tax at their bracket, and North Dakota income tax of up to 2.95%. This calculator applies 2.95% as a representative North Dakota rate for freelancer-level income; the top marginal rate is 2.95%.
When are quarterly estimated taxes due in North Dakota for 2026?
North Dakota follows the federal estimated tax schedule for 2026 — Q1: April 15, 2026, Q2: June 16, 2026, Q3: September 15, 2026, Q4: January 15, 2027. The Q3 payment is due September 15, 2026.
Do I have to make North Dakota estimated tax payments?
North Dakota requires estimated payments once you expect to owe $1,000 or more in state income tax for the year. The state form is Form ND-1ES. Payments can be made online through ND TAP. Filing and paying federal estimated tax does not cover the state amount — they are separate payments.
Where do I pay North Dakota estimated taxes online?
North Dakota accepts online estimated tax payments through ND TAP, run by the North Dakota Office of State Tax Commissioner. Federal payments go through IRS Direct Pay or EFTPS separately.
What happens if I underpay estimated taxes in North Dakota?
The IRS charges an underpayment penalty based on the amount underpaid and the number of days late. Paying at least 90% of this year's tax or 100% of last year's (110% if your AGI exceeded $150,000) meets the federal safe harbour. North Dakota applies its own interest and penalty on late or short state payments.
State payments are administered by the North Dakota Office of State Tax Commissioner via ND TAP.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.