North Dakota Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and North Dakota state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
ND State Tax: Flat 1.9%
Quarterly Payment Amount
$5,956
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$5,956
Apr 1 - May 31
Due: June 15, 2026
$5,956
Jun 1 - Aug 31
Due: September 15, 2026
$5,956
Sep 1 - Dec 31
Due: January 15, 2027
$5,956
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
North Dakota Quarterly Tax Highlights
North Dakota has a flat 1.95% income tax rate
One of the lowest income tax rates in the country
Recently converted from progressive to flat tax
North Dakota Quarterly Tax FAQ
What is North Dakota's income tax rate?
North Dakota has a flat 1.95% income tax rate, one of the lowest in the nation. The state recently converted from a progressive system.
North Dakota Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in North Dakota face two tax obligations: federal estimated taxes filed with the IRS and state estimated taxes filed with the North Dakota Tax Department. North Dakota imposes a flat 1.95% income tax rate on all taxable income. If you expect to owe $1,000 or more in North Dakota state income tax after withholding and credits, you must make quarterly estimated payments using Form ND-1ES.
North Dakota's 1.95% flat rate is one of the lowest income tax rates among states that levy an income tax. The state recently converted from a progressive system. North Dakota's low tax burden, combined with no state income tax for the neighboring states of South Dakota, Montana (partial), and Wyoming, makes it relatively competitive.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| North Dakota state income tax | 1.95% | North Dakota Tax Department | Form ND-1ES |
How North Dakota's Flat 1.95% Income Tax Affects Your Quarterly Payments
North Dakota uses a flat tax rate of 1.95%, which simplifies quarterly tax calculations. Regardless of income level, every dollar of taxable income is taxed at the same rate. This makes it straightforward to estimate your state quarterly payments — simply multiply your projected net self-employment income by 1.95% and divide by four.
For a single self-employed worker in North Dakota earning $100,000 in net self-employment income, the estimated annual tax breakdown is:
| Tax Component | Estimated Amount | Calculation Basis |
|---|---|---|
| Federal income tax | ~$11,600 | After $15,700 standard deduction, 2026 brackets |
| Self-employment tax | ~$14,130 | 15.3% on 92.35% of net earnings |
| North Dakota state income tax | ~$1,950 | 1.95% flat rate |
| Total annual tax | ~$27,680 | |
| Quarterly payment | ~$6,920 | Total / 4 quarters |
State payments can be made online through the North Dakota Tax Department portal at tax.nd.gov, by mail with a Form ND-1ES voucher, or via electronic funds transfer where available.
Federal Self-Employment Tax and Quarterly Due Dates
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both North Dakota and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and North Dakota taxable income.
Related Calculators
Official References
This calculator uses current federal and North Dakota tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- ND Tax Department
Official North Dakota tax authority
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.