Freelance Taxes in North Dakota: Complete 2026 Guide
Rates reviewed · Source: North Dakota Office of State Tax Commissioner
North Dakota has one of the lowest income tax rates in the US, with a top rate of 2.5%.
Quarterly Estimated Payments
ND requires quarterly estimated payments if you expect to owe $1,000 or more.
| Quarter | Income period | Due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | June 16, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
ND TAP — North Dakota Office of State Tax Commissioner · Form ND-1ES · How to pay online
Key Tax Facts for North Dakota Freelancers
- •Extremely low top rate of 2.5%
- •North Dakota follows the federal quarterly payment schedule
- •Oil and gas industry creates contractor opportunities
- •Low cost of living
Deductions in North Dakota
North Dakota generally conforms to federal deductions. Standard deduction follows federal.
Top Freelancer Cities in North Dakota
North Dakota freelance tax questions
How much tax do freelancers pay in North Dakota?
Three taxes apply: 15.3% federal self-employment tax on net earnings up to $184,500, federal income tax at your bracket, and North Dakota income tax of up to 2.95%. North Dakota has one of the lowest income tax rates in the US, with a top rate of 2.5%.
Do North Dakota freelancers have to make quarterly estimated payments?
ND requires quarterly estimated payments if you expect to owe $1,000 or more. Federal estimated payments for 2026 are due Q1 April 15, 2026, Q2 June 16, 2026, Q3 September 15, 2026, Q4 January 15, 2027. North Dakota follows the same schedule.
What can North Dakota freelancers deduct?
North Dakota generally conforms to federal deductions. Standard deduction follows federal.
Where do North Dakota freelancers pay estimated taxes online?
North Dakota accepts online estimated tax payments through ND TAP, operated by the North Dakota Office of State Tax Commissioner. The state estimated tax form is Form ND-1ES. Federal payments are made separately through IRS Direct Pay or EFTPS.
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.