North Dakota 1099 Self-Employment Tax Calculator

North Dakota has a progressive income tax with a top rate of 2.5%. Estimate your self-employment tax, federal and North Dakota state tax, effective rate, and quarterly payment amounts below.

Tax year 2026Last updated September 18, 2026
Improve safe-harbor accuracy with last year's numbers

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Effective rate

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Take-home

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Set aside per $1

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Self-employment tax
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Federal income tax
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State income tax
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Quarterly payment vouchers

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Estimates for tax year 2026, for informational purposes only — not tax advice. California's 2026 brackets haven't been published yet, so the most recent confirmed prior-year schedule is used as a placeholder; figures for New York, Ohio, Georgia, Virginia, Arizona, Massachusetts, Utah, Vermont, Maine, Mississippi, Missouri, Colorado, Connecticut, Delaware, Idaho, New Mexico, Oklahoma, and Oregon are drawn from secondary sources pending direct confirmation against the state's own published schedule. Consult a tax professional before filing.

North Dakota self-employment tax, explained

North Dakota's 2023 reform created a true 0% bottom bracket up to a substantial income threshold, so a self-employed filer whose taxable income lands under it owes no state income tax at all — an unusually generous zero-bracket among progressive-tax states.

Self-employment (SE) tax is the same everywhere — 15.3% of 92.35% of your net profit, split between Social Security (12.4%, up to the annual wage base) and Medicare (2.9%, uncapped). What changes by state is the income tax layer on top: North Dakota has a progressive income tax with a top rate of 2.5%, applied to your taxable income after federal deductions. For filing status, North Dakota's tax uses separately-scaled brackets for joint filers that aren't simply double the single-filer thresholds.

North Dakota state tax at different income levels

Computed directly from North Dakota's actual 2026 tax structure — a single filer with no other income and no expenses, at increasing levels of net 1099 profit:

Net profitNorth Dakota state taxEffective state rate
$50,000$00.0%
$100,000$2320.2%
$150,000$9570.6%
$250,000$2,4491.0%

North Dakota worked example

A single freelancer in North Dakota with $75,000 in net 1099 income and no other income:

Try your own numbers in the calculator above — your actual income, expenses, and filing status will change these figures.

Frequently asked questions

What is the North Dakota state income tax rate for 1099 income?

North Dakota has a progressive income tax with a top rate of 2.5%. Its tax uses separately-scaled brackets for joint filers that aren't simply double the single-filer thresholds. See the "North Dakota self-employment tax, explained" section above for how it applies to your specific numbers.

How is self-employment tax calculated?

Self-employment tax is 15.3% of your net self-employment earnings (92.35% of net profit): 12.4% Social Security up to the annual wage base, plus 2.9% Medicare on all net earnings. If your combined income exceeds the Additional Medicare Tax threshold for your filing status, an extra 0.9% applies above that threshold.

What's the difference between self-employment tax and income tax?

Self-employment tax funds Social Security and Medicare — it's the self-employed equivalent of the payroll taxes an employer would otherwise split with you. Federal (and state) income tax is separate, calculated on your taxable income after deductions like the standard deduction and the QBI deduction.

Other Midwest states

See all 50 states → · ← Back to the main 1099 self-employment tax calculator