Tools · Self-Employment Tax
North Dakota 1099 Tax Calculator (2026)
Estimate what you owe on 1099 or self-employment income in North Dakota for 2026. Enter your income and business expenses to see your self-employment tax, federal income tax, North Dakota state income tax, and a rough quarterly payment.
North Dakota self-employment tax calculator
- Net profit (income − expenses)
- $60,000
- Self-employment tax (15.3%)
- −$8,478
- Federal income tax
- −$4,511
- North Dakota income tax
- −$225
- Total estimated tax
- $13,214
North Dakota taxes self-employment profit as ordinary income. North Dakota has one of the lowest income taxes in the nation after its 2023 reform. The first $48,475 of taxable income (single) or $80,975 (married-jointly) is untaxed, then a 1.95% rate applies, rising to a 2.50% top rate. Social Security income is exempt.
Note on 2026 figures: Rates (0%, 1.95%, 2.50%) are set by statute. The 2026 bracket dollar amounts shown are the inflation-indexed figures published by the Tax Foundation; they will be reconciled against the Office of State Tax Commissioner rate schedule when posted.
Federal: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration. State: North Dakota Office of State Tax Commissioner.
Estimate for 2026. Self-employment tax is 15.3% on 92.35% of net profit (Social Security capped at the annual wage base); half of it is deducted before federal income tax. Excludes the qualified business income deduction, retirement contributions, health-insurance deduction, credits, and local taxes. This is a planning estimate for general information, not tax advice. Consult a tax professional before making quarterly payments.
How 1099 tax works in North Dakota
Self-employed people pay self-employment tax: 15.3% (Social Security + Medicare) on 92.35% of net profit, with the Social Security portion capped at the annual wage base. Half of that SE tax is deductible before your federal income tax is figured on the rest. North Dakota then taxes your profit as ordinary income. North Dakota has one of the lowest income taxes in the nation after its 2023 reform. The first $48,475 of taxable income (single) or $80,975 (married-jointly) is untaxed, then a 1.95% rate applies, rising to a 2.50% top rate. Social Security income is exempt.
Because no employer withholds for you, the IRS expects quarterly estimated payments. The calculator divides the annual total by four as a starting point. Your actual quarters can vary with income timing and credits.
This is a planning estimate, not your final return. It excludes the qualified business income deduction, retirement and health-insurance deductions, and credits. It is general information, not tax advice. Consult a tax professional before making quarterly payments. Federal figures: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration.
1099 tax calculators for other states
Same 2026 engine, each with its own state rules.