North Dakota (ND) Tax Rates

North Dakota 1099 Tax Calculator

Calculate your North Dakota state income tax (graduated brackets), 15.3% SECA self-employment tax, and net take-home pay.

Income & Deductions

Tax Year 2026

Gross 1099 Revenue ($)

Business Expenses / Write-Offs ($)15% of gross

State for Tax Residency

IRS Filing Status

Net Take-Home

After All Taxes

$66,219

$5,518/month

Total Taxes

Set Aside

$18,781

$1,565/month

Effective Tax Rate

Combined Rate

18.8%

Fed + State + SECA

Quarterly 1040-ES

IRS Voucher

$4,695

4 Equal Payments

Where Every Dollar of Your 1099 Revenue Goes

Take-Home (66%)

SECA 15.3% (12%)

Federal (6%)

State (0%)

Expenses (15%)

Itemized Tax Liability ScheduleIRS Form 1040 Schedule C & SE

Net Business Profit (Schedule C Line 31)$85,000

Self-Employment Tax (SECA 15.3%)SS + Med

$12,010

↳ 50% Above-the-Line SE Tax Deduction-$6,005

↳ Section 199A QBI 20% Pass-Through DeductionTax Relief

-$12,879

Federal Standard Deduction (2026)-$14,600

Federal Income Tax Liability$6,387

North Dakota State Income Tax (0.49%)$384

Total Annual Tax Obligation$18,781

Download a clean, printable 1040-ES voucher summary for your CPA or records.

Recommended for $80k+ ProfitOfficial Partner • Collective

Save ~$6,800/yr by Electing S-Corp Status in North Dakota

Since your 1099 net profit is $85,000, you are paying $12,010 in self-employment taxes. Electing S-Corp status allows you to pay yourself a reasonable salary and take the remainder as tax-free distributions.

Potential Annual Tax Savings

$6,800 / year

LLC to S-Corp election filing & state compliance

Dedicated CPA & quarterly tax estimate prep

Automated payroll & Form 1120-S corporate tax return included

Average member saves $10,000+ per year in taxes.

Calculate Your S-Corp Savings

North Dakota State Tax Rules for 1099 Contractors

Lowest effective state tax rates among states with personal income tax (0% on first $44,725).

North Dakota Graduated Income Tax Brackets (2026)

Tax Rate	Single Threshold	Married Joint Threshold
0%	$0+	$0+
1.95%	$44,725+	$74,700+
2.5%	$225,975+	$275,100+

North Dakota Business Entity & Franchise Information:

• Annual LLC / Franchise Fee: Annual report fee is $50.

• Standard Deduction (North Dakota): $14,600 (Single) / $29,200 (Married Joint).

1099 Tax Calculators by Profession in North Dakota

1099 Software Engineer & Developer

Benchmark: $145,000/yr

Freelance Graphic Designer & UI/UX Artist

Benchmark: $82,000/yr

Freelance Copywriter & Content Strategist

Benchmark: $75,000/yr

1099 Real Estate Agent & Realtor

Benchmark: $110,000/yr

1099 Travel Nurse & Per Diem Healthcare Provider

Benchmark: $125,000/yr

1099 Management & Business Consultant

Benchmark: $160,000/yr

Freelance Videographer & Photographer

Benchmark: $78,000/yr

1099 Digital Marketer & SEO Consultant

Benchmark: $92,000/yr

1099 Personal Trainer & Fitness Coach

Benchmark: $65,000/yr

1099 Uber, Lyft & Rideshare Driver

Benchmark: $52,000/yr

1099 Delivery Driver (DoorDash, Instacart, UberEats)

Benchmark: $46,000/yr

1099 Electrician & Trade Subcontractor

Benchmark: $88,000/yr

1099 Mental Health Therapist & Counselor

Benchmark: $95,000/yr

1099 Virtual Assistant & Operations Manager

Benchmark: $58,000/yr

1099 Content Creator & Social Media Influencer

Benchmark: $85,000/yr

1099 Freelance Bookkeeper & Accountant

Benchmark: $76,000/yr

North Dakota 1099 Tax FAQ

What is the self-employment tax rate in North Dakota?

In North Dakota, all 1099 independent contractors pay the federal SECA tax of 15.3% (12.4% Social Security up to $168,600 and 2.9% Medicare) on 92.35% of net profit, plus North Dakota state income tax ranging from 0% up to 2.5%.

Does North Dakota have state income tax on 1099 contractor earnings?

Yes, North Dakota taxes freelance and 1099 earnings. Lowest effective state tax rates among states with personal income tax (0% on first $44,725).

What are the annual LLC and business fees in North Dakota?

Annual report fee is $50.