ND Income Tax Withholding Rates and Instructions Booklet

North Dakota Office of State Tax Commissioner
WITHHOLDING RATES & INSTRUCTIONS
For wages paid in 2026

# INCOME TAX

Office of State Tax Commissioner

# Contents

Introduction … 1
Section 1 - Withholding Methods for Forms W-4

Before 2020 … 2
Section 2 - Withholding Methods for Forms W-4

For 2020 And After … 45
Section 3 - Supplemental Wages … 57

# Introduction

The methods for withholding North Dakota income tax from employees' wages generally are similar to the methods used for federal income tax withholding purposes. This includes reliance upon the federal Form W-4.
The Internal Revenue Service made significant changes to the federal withholding methods, including a complete revision of Form W-4, for 2020 and after. North Dakota's income tax withholding methods and tables conform in certain respects to the federal changes. These instructions and associated withholding tables accommodate the use of Forms W-4 from before 2020 and Forms W-4 for 2020 and after.
The instructions for calculating the amount of North Dakota income tax to withhold from employee wages during calendar year 2026 are set out in the following three sections:
 Section 1-Withholding Methods For
Forms W-4 Before 2020
If withholding is based on a Form W-4 (Employee's
Withholding Allowance Certificate) from before 2020, use the methods and tables in Section 1 of this booklet. See page 2.
 Section 2-Withholding Methods For
Forms W-4 For 2020 And After
If withholding is based on a Form W-4 (Employee's
Withholding Certificate for 2020 or later), or if a newly hired employee has not submitted a Form W-4, use the methods and tables in Section 2 of this booklet. See page 45.
 Section 3-Supplemental Wages
This section provides information on withholding from supplemental wages, which may be used in conjunction with the methods in either Section 1 or Section 2, whichever applies. See page 57.
Registration and reporting requirements
For information on employer registration, reporting, and payment requirements for North Dakota wage withholding purposes, see the separate guideline Income Tax Withholding and Information Returns.

# Other Types of Withholding

Passthrough entity withholding. The information in this booklet does not apply to passthrough entities that are required to withhold North Dakota income tax from the year-end North Dakota distributive share of income of certain nonresident beneficiaries and owners. See the instructions to Form 38 (trusts), Form 58 (partnerships), or Form 60 (S corporations) for more information.
Oil and gas royalty payment withholding. The information in this booklet does not apply to remitters required to withhold North Dakota income tax from oil and gas royalty payments made to certain nonresident royalty owners. For information on registration, reporting, and payment requirements, see the separate guideline Income Tax Withholding and Information Returns.

# Need help?

Download forms and find other information on the
Office of State Tax Commissioner's website at: www.tax.nd.gov. withhold@nd.gov
Email:
Phone: Local Bismarck-Mandan area 701-328-1248
Toll free 1-877-328-7088
TDD 1-800-366-6888
Address: Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Walk-in service: State Capitol, 8th Floor
Monday through Friday
8:00 a.m. to 5:00 p.m.

# Withholding Methods For Forms W-4 Before 2020

If a Form W-4 from before 2020 is being used to calculate the amount to withhold, use the methods in this Section 1.
For a new employee who has not submitted a Form W-4, use the methods in Section 2. The methods in this section are as follows:
 Percentage Method
(Forms W-4 before 2020)
This method is generally recommended for use by all employers, particularly those with an automated payroll system. See below.
 Wage Bracket Method
(Forms W-4 before 2020)
This method is generally useful for employers having both a manual payroll system and a small number of employees with wages below certain thresholds. See page 6.

# Percentage Method

(Forms W-4 before 2020)
This method works for any number of withholding allowances claimed by an employee and any amount of wages.
Under this method, determine the amount to withhold in the following steps:
Step 1: Using the table below, find the amount of one withholding allowance for the applicable payroll period.
Amount of One

# Payroll Period

Withholding Allowance
Weekly … $ 97.00
Biweekly … $194.00
Semimonthly … $210.00
Monthly … $420.00
Quarterly … $1,268.00
Semiannually … $2,525.00
Annually … $5,050.00
Daily or Miscellaneous … $19.00
Step 2: Multiply the amount (from step 1) by the number of withholding allowances claimed on Form W-4.
Step 3: Subtract the result (in step 2) from the employee's gross wages for the payroll period.
Step 4: Find the table on pages 3 and 4 for the applicable payroll period and calculate the amount to withhold on the result (in step 3) using the Single Person or Married Person table, whichever applies. Round the result to the nearest whole dollar amount.
Example. An employee is calculating the amount to withhold based on a Form W-4 from before 2020. The employee checked the Single marital status and is claiming two withholding allowances. The employee is paid wages of $1,800 for a weekly pay period. The amount to withhold is calculated as follows:

1. Wage payment … $1,800.00
2. One withholding allowance-Weekly … $97.00
3. Number of allowances from Form W-4 … 2
4. Total allowance amount

(Line 2 x Line 3) … (194.00)

1. Net wage for table purposes

(Line 1 - Line 4) … $1,606.00

1. Amount from Table 1, Single Person, rounded to nearest

$10.00 whole dollar amount …
Minimum withholding amount. If the withholding amount is less than $1.00, it does not have to be withheld.
Additional Withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount calculated using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose.
Supplemental wages. See page 57.

# Percentage Method Tables (Forms W-4 Before 2020)

Table 1- Weekly Payroll Period
(a) SINGLE person (including head of household)-If the amount of wages
(b) MARRIED person-
If the amount of wages
The amount of income tax
(after subtracting withholding allowances) is: to withhold is:
Not over $1,108 $0
Over- But not over-
(after subtracting The amount of income tax withholding allowances) is: to withhold is:
Not over $1,106 $0 of excess over- Over- But not over- of excess over-1.95% $1,108 $4,970 - $1,108 $1,106 $3,241 1.95% - $1,106 $75.31 plus 2.50% $4,970 -- - $4,970 -- $41.63 plus 2.50% - $3,241 $3,241
Table 2- Biweekly Payroll Period
(a) SINGLE person (including head of household)-If the amount of wages
(b) MARRIED person-
If the amount of wages
The amount of income tax
(after subtracting withholding allowances) is: to withhold is:
Not over $2,216 $0
Over- But not over-
(after subtracting The amount of income tax withholding allowances) is: to withhold is:
Not over $2,212 $0 of excess over- Over- But not over- of excess over-1.95% $2,216 $9,940 - $2,216 $2,212 $6,482 1.95% - $2,212 $150.62 plus 2.50% $9,940 -- - $9,940 -- $83.27 plus 2.50% - $6,482 $6,482
Table 3- Semimonthly Payroll Period
(a) SINGLE person (including head of household)-If the amount of wages
(b) MARRIED person-
If the amount of wages
The amount of income tax
(after subtracting withholding allowances) is: to withhold is:
Not over $2,401 $0
Over- But not over-
(after subtracting The amount of income tax withholding allowances) is: to withhold is:
Not over $2,396 $0 of excess over- Over- But not over- of excess over-1.95% $2,401 $10,769 - $2,401 $2,396 $7,022 1.95% - $2,396 $163.18 plus 2.50% $10,769 -- - $10,769 -- $90.21 plus 2.50% - $7,022 $7,022
Table 4- Monthly Payroll Period
(a) SINGLE person (including head of household)-If the amount of wages
(b) MARRIED person-
If the amount of wages
The amount of income tax
(after subtracting withholding allowances) is: to withhold is:
Not over $4,802 $0
Over- But not over-
(after subtracting The amount of income tax withholding allowances) is: to withhold is:
Not over $4,792 $0 of excess over- Over- But not over- of excess over-1.95% $4,802 $21,538 - $4,802 $4,792 $14,044 1.95% - $4,792 $326.35 plus 2.50% $21,538 -- - $21,538 -- $180.41 plus 2.50% - $14,044 $14,044

# Percentage Method Tables (Forms W-4 Before 2020)

Table 5- Quarterly Payroll Period
(a) SINGLE person (including head of household)-
If the amount of wages
(b) MARRIED person-
If the amount of wages
The amount of income tax
(after subtracting withholding allowances) is: to withhold is:
Not over $14,406 $0
Over- But not over-
(after subtracting The amount of income tax withholding allowances) is: to withhold is:
Not over $14,375 $0 of excess over- Over- But not over- of excess over-1.95% $14,406 $64,613 - $14,406 $14,375 $42,131 1.95% - $14,375 $979.04 plus 2.50% $64,613 -- - $64,613 -- $541.24 plus 2.50% - $42,131 $42,131
Table 6- Semiannual Payroll Period
(a) SINGLE person (including head of household)-
If the amount of wages
(b) MARRIED person-
If the amount of wages
The amount of income tax
(after subtracting withholding allowances) is: to withhold is:
Not over $28,813 $0
Over- But not over-
(after subtracting The amount of income tax withholding allowances) is: to withhold is:
Not over $28,750 $0 of excess over- Over- But not over- of excess over-1.95% $28,813 $129,225 - $28,813 $28,750 $84,263 1.95% - $28,750 $1,958.03 plus 2.50% $129,225 -- - $129,225 -- $1,082.50 plus 2.50% - $84,263 $84,263
Table 7- Annual Payroll Period
(a) SINGLE person (including head of household)-
If the amount of wages
(b) MARRIED person-
If the amount of wages
The amount of income tax
(after subtracting withholding allowances) is: to withhold is:
Not over- $ 57,625 $0
Over- But not over-
(after subtracting The amount of income tax withholding allowances) is: to withhold is:
Not over- $ 57,500 $0 of excess over- Over- But not over- of excess over-1.95% $57,625 $258,450 - $57,625 $57,500 $168,525 1.95% - $57,500 $3,916.09 plus 2.50% $258,450 -- - $258,450 -- $2,164.99 plus 2.50% - $168,525 $168,525
Table 8- Daily or Miscellaneous Payroll Period
(a) SINGLE person (including head of household)-
If the amount of wages (after
(b) MARRIED person-
If the amount of wages (after
The amount of income tax subtracting withholding allowances) divided by the to withhold is: number of days in the payroll period is:
Not over $222.00 $0
Over- But not oversubtracting withholding The amount of income tax allowances) divided by the to withhold is: number of days in the payroll period is:
Not over $221.00 $0 of excess over- Over- But not over- of excess over-1.95% $222 $994 - $222 $221 $648 1.95% - $221 $15.05 plus 2.50% $994 -- - $994 -- $8.33 plus 2.50% - $648 $648

# Wage Bracket Method

(Forms W-4 Before 2020)
This method is generally recommended for employers with a manual payroll system and a small number of employees.
Under this method, determine the amount to withhold in the following steps:
Step 1: On pages 6 through 44, find the table for the payroll period and the employee's marital status from Form W-4.
Step 2: On the left side of the table in the wage column, find the wage line on which the employee's wage amount for the payroll period falls.
Note: If an employee's wages exceed the last wage line in the table, do not use this method to calculate the withholding amount; instead, use the Percentage Method on page 2.
Step 3: At the top of the table, find the number of withholding allowances claimed by the employee on Form W-4.
Note: If the employee is claiming more than 10 withholding allowances, see "Over 10 withholding allowances" on this page for additional instructions.
Step 4: The amount to withhold is the amount shown in the table where the wage line and withholding allowance column meet.
Over 10 withholding allowances. If an employee claims more than 10 withholding allowances on Form W-4, this method may still be used as follows:

1. Multiply the number of withholding allowances over 10 by the amount of one withholding allowance for the payroll period from the table on page 2 of this booklet (under the Percentage Method).
2. Subtract the result from the employee's wages for the payroll period.
3. Use the reduced wage amount to find the withholding amount in the column for 10 allowances in the table.

Additional withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose.
Supplemental wages. See page 57.

# SINGLE Person-WEEKLY Payroll Period

$
$

Office of State Tax Commissioner

# SINGLE Person-WEEKLY Payroll Period

$

Office of State Tax Commissioner

# SINGLE Person-WEEKLY Payroll Period

At least an
$

Office of State Tax Commissioner

# SINGLE Person-WEEKLY Payroll Period

$

# MARRIED Person-WEEKLY Payroll Period

# MARRIED Person-WEEKLY Payroll Period

# SINGLE Person-BIWEEKLY Payroll Period

At least an
$
$

# SINGLE Person-BIWEEKLY Payroll Period

$

# SINGLE Person-BIWEEKLY Payroll Period

At least an
$

# SINGLE Person-BIWEEKLY Payroll Period

At least an
$

# MARRIED Person-BIWEEKLY Payroll Period

# MARRIED Person-BIWEEKLY Payroll Period

# MARRIED Person-BIWEEKLY Payroll Period

# MARRIED Person-BIWEEKLY Payroll Period

At least an
$

# SINGLE Person-SEMIMONTHLY Payroll Period

$
$

# SINGLE Person-SEMIMONTHLY Payroll Period

$

# SINGLE Person-SEMIMONTHLY Payroll Period

$

# SINGLE Person-SEMIMONTHLY Payroll Period

At least an
$

# MARRIED Person-SEMIMONTHLY Payroll Period

# MARRIED Person-SEMIMONTHLY Payroll Period

# MARRIED Person-SEMIMONTHLY Payroll Period

# MARRIED Person-SEMIMONTHLY Payroll Period

# SINGLE Person-MONTHLY Payroll Period

$
$

# SINGLE Person-MONTHLY Payroll Period

$

# SINGLE Person-MONTHLY Payroll Period

$

# SINGLE Person-MONTHLY Payroll Period

At least an
$

# MARRIED Person-MONTHLY Payroll Period

# MARRIED Person-MONTHLY Payroll Period

$

# MARRIED Person-MONTHLY Payroll Period

# MARRIED Person-MONTHLY Payroll Period

# SINGLE Person-DAILY or MISCELLANEOUS Payroll Period

At least an
$
$

# SINGLE Person-DAILY or MISCELLANEOUS Payroll Period

$

# SINGLE Person-DAILY or MISCELLANEOUS Payroll Period

At least an
$

# SINGLE Person-DAILY or MISCELLANEOUS Payroll Period

$

# MARRIED Person-DAILY or MISCELLANEOUS Payroll Period

# MARRIED Person-DAILY or MISCELLANEOUS Payroll Period

# MARRIED Person-DAILY or MISCELLANEOUS Payroll Period

# MARRIED Person-DAILY or MISCELLANEOUS Payroll Period

# Withholding Methods For Forms W-4 For 2020 And After

If an employee has submitted a Form W-4 (Employee's
Withholding Certificate for 2020 or later), or if a newly hired employee has not submitted a Form W-4, calculate the amount to withhold using the methods in this Section 2. For a newly hired employee with no Form W-4, treat as a single person for purposes of this section. The methods in this section are as follows:
 Percentage Method
(Forms W-4 for 2020 and after)
This method is generally recommended for use by all employers, particularly those with an automated payroll system. See below.
 Wage Bracket Method
(Forms W-4 for 2020 and after)
This method is generally useful for employers having both a manual payroll system and a small number of employees with wages below certain thresholds. See page 46.

# Percentage Method

(Forms W-4 for 2020 and after)
Under this method, determine the amount to withhold using the following Percentage Method Worksheet, Payroll Period Table, and Annual Percentage Method Tables. Use the table for the filing status checked on the Form W-4, Step 1(c).

# Percentage Method Worksheet

(Forms W-4 for 2020 and after)

1. Enter taxable wages paid to employee for pay period … 1____
2. Enter number of pay periods for the year from Payroll Period Table … 2____
3. Annual taxable wage amount.

Multiply line 1 by line 2 … 3____

1. Calculate the annual withholding amount on the amount on line 3 using the Annual Percentage

Method Table for the employee's filing status from the Form W-4,
Step 1(c), and enter result … 4____

1. Amount to withhold for pay period. Divide line 4 by line 2 … 5____

# Table

If pay Enter on line 2 period is: of worksheet:
Weekly … 52
Biweekly … 26
Semimonthly … 24
Monthly … 12
Quarterly … 4
Semiannually … 2
Daily … 260

# Annual Percentage Method Tables

(Forms W-4 for 2020 and after)

# Married Filing Jointly

If annual taxable wage on line 3 of worksheet is:
But less The amount to enter on line 4 of the
At least- than- worksheet is:
$ 0 $ $
0 + 1.95% of amount over $ 57,500
2,164.99 + 2.50% of amount over 168,525

# Head of Household

If annual taxable wage on line 3 of worksheet is:
But less The amount to enter on line 4 of the
At least- than- worksheet is:
$ 0 $ $ 0
0 + 1.95% of amount over $ 78,475
4,118.40 + 2.50% of amount over 289,675

# Single

If annual taxable wage on line 3 of worksheet is:
But less The amount to enter on line 4 of the
At least- than- worksheet is:
$ 0 $ $
0 + 1.95% of amount over $ 57,625
3,916.09 + 2.50% of amount over 258,450

Example. An employee is paid $1,800.00 for a weekly pay period. The employee checked the Single filing status on the Form W-4, Step 1(c). The amount to withhold is calculated as follows:

1. Taxable wages paid to employee for pay period … 1 1,800.00
2. Number of pay periods for the year from Payroll Period Table … 2 52
3. Annual taxable wage amount

(Line 1 x Line 2) … 3 93,600.00

1. Annual withholding on the amount on line 3 from Annual Percentage Method

Table for Single filing status … 4 734.00

1. Amount to withhold for pay period.

Divide line 4 by line 2. Round to nearest dollar … 5 14.00
Additional withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose.
Supplemental wages. See page 57.

# Wage Bracket Method

(Forms W-4 for 2020 and after)
Under this method, determine the amount to withhold in the following steps:
Step 1: On pages 45 through 56, find the table for the applicable payroll period.
Step 2: In the wage column, find the wage line on which the employee's wage amount for the payroll period falls.
Note: If an employee's wages for the pay period exceed the last wage line in the table, do not use this method. Instead, use the Percentage Method (Forms W-4 for 2020 and after) on page 46.
Step 3: In the column corresponding to the employee's filing status from the Form W-4, Step 1(c), the amount to withhold is the amount shown in the table where the wage line and filing status column meet.
Additional withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose.
Supplemental wages. See page 57.

# Wage Bracket Method Tables (Forms W-4 for 2020 and After)

# Wage Bracket Method Tables (Forms W-4 for 2020 and After)

# Wage Bracket Method Tables (Forms W-4 for 2020 and After)