North Dakota has the lowest income tax among states that have one: nothing on the first $48,475 of taxable income for single filers, then 1.95%, rising to 2.5% only above $244,825.
For a single filer earning $60,000 and paid every two weeks, take-home pay is about $1,938.08 per paycheck ($50,390 a year).
Your take-home pay is — per paycheck, or — per year.
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | ||
| Federal income tax | ||
| Social Security | ||
| Medicare | ||
| State income tax | ||
| Local income tax | ||
| Pre-tax deductions | ||
| Take-home pay |
Effective tax rate: —. Federal withholding uses the IRS 2026 percentage method (Pub. 15-T).
| Salary | Federal tax | North Dakota tax | FICA | Take-home per year | Every 2 weeks | Effective rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $0 | $2,295 | $26,285 | $1,010.96 | 12.4% |
| $45,000 | $3,220 | $0 | $3,443 | $38,338 | $1,474.52 | 14.8% |
| $60,000 | $5,020 | $0 | $4,590 | $50,390 | $1,938.08 | 16.0% |
| $75,000 | $7,670 | $203 | $5,738 | $61,389 | $2,361.12 | 18.1% |
| $100,000 | $13,170 | $691 | $7,650 | $78,489 | $3,018.82 | 21.5% |
| $150,000 | $24,734 | $1,666 | $11,475 | $112,125 | $4,312.51 | 25.2% |
Single filer, 2026 Form W-4 with no adjustments, paid every two weeks, no pre-tax deductions. Compared with a state without income tax, a $60,000 earner in North Dakota keeps $0 less per year.
| Rate | Single: taxable income over | Married filing jointly: over |
|---|---|---|
| 0% | $0 | $0 |
| 1.95% | $48,475 | $80,975 |
| 2.5% | $244,825 | $298,075 |
Updated November 2026. State figures as of January 1, 2026 (Tax Foundation state tax data); federal figures from IRS Publication 15-T (2026). Methodology.
© 2026 PaycheckGauge. Estimates only, not tax advice.