If you earn 1099 or self-employment income in North Dakota, the IRS and the state both expect you to pay taxes as you go, in four quarterly installments rather than one April bill. This calculator estimates your 2026 quarterly payments across all three pieces: federal self-employment tax, federal income tax, and North Dakota state income tax. North Dakota has one of the lowest income tax structures in the country: just three rates topping out at 2.5%, with a large 0% bracket that exempts the first $48,475 (single) or $80,975 (married) of taxable income. Enter your expected net self-employment income, any W-2 wages, and your filing status to see what to send each quarter, your due dates, and how the safe-harbor rules protect you from an underpayment penalty. Everything is an estimate for planning. Always confirm with the North Dakota Office of State Tax Commissioner before you file.
Self-employment income has no tax withheld for you, so both the IRS and North Dakota Office of State Tax Commissioner ask you to prepay in quarterly installments. On the federal side you owe self-employment tax (15.3% Social Security and Medicare on 92.35% of your net profit, up to the Social Security wage base) plus federal income tax on your profit after the standard deduction. On top of that, North Dakota applies its own income tax.
North Dakota sets its own threshold for when estimated payments become mandatory; check with North Dakota Office of State Tax Commissioner for the current figure. North Dakota follows the federal schedule: April 15, June 15, September 15, and January 15. If a due date falls on a weekend or holiday, it moves to the next business day. North Dakota follows the standard four-installment schedule.
You avoid an IRS underpayment penalty by hitting a "safe harbor": paying at least 90% of this year's total tax, or 100% of last year's (110% if your income is higher). North Dakota starts from your federal taxable income (the federal standard deduction is already applied; there is no separate state deduction) and applies just three rates: 0%, 1.95%, and 2.5%. A large zero-rate bracket means the first $48,475 (single) or $80,975 (married) of taxable income is tax-free at the state level. Long-term capital gains get a 40% exclusion before these rates apply. You can pay online through the North Dakota Office of State Tax Commissioner portal, and the calculator above breaks your total into the federal and North Dakota pieces so you can send each to the right place. You can pay online at the North Dakota Office of State Tax Commissioner (payment portal).
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For educational purposes only, not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the North Dakota Office of State Tax Commissioner before filing. State tax data last verified 2026-07-06.
Sources: tax.nd.gov, tax.nd.gov.