North Dakota Bonus Tax Calculator 2026
North Dakota's simplest bonus option is a flat 1.50% — on a $1,000 bonus, $15 of state tax.
Bonus check calculator
Option 1: 1.50%
North Dakota's Income Tax Withholding Rates and Instructions for the 2026 calendar year treat as supplemental any wages that are supplemental for federal purposes. For a bonus paid separately or separately identified, Option 1 is to "multiply the supplemental wages by 1.50%." The booklet's own example — a $1,000 bonus to an employee with a $5,500 monthly salary — withholds $15.00, the same $15.00 the calculator gives. On $5,000 it is $75.00.
Option 2 aggregates
Option 2 adds the bonus to regular wages, computes withholding on the total with the 2026 tables (rates up to 2.50%), and subtracts what was withheld from the regular pay.
Reciprocity with Montana
Montana's Department of Revenue lists a wage reciprocity agreement with North Dakota; if it covers you, you may be withheld for your home state instead (Montana's separate-bonus option is a flat 5%).
Two sets of regular tables
Because the federal W-4 changed in 2020, the North Dakota booklet has separate methods for employees with a W-4 from before 2020 (Section 1, using allowances) and from 2020 on (Section 2). Section 3's supplemental options work with either. A new employee who has not submitted a W-4 is handled under Section 2.
| Rule | Option 1: 1.50% of supplemental wages |
|---|---|
| Valid through | December 31, 2026 |
| Documents | North Dakota Income Tax Withholding Rates and Instructions — 2026 Calendar Year (28216 12/2025) |
| Agency | North Dakota Office of State Tax Commissioner |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| North Dakota income tax | −$75.00 |
| Net | $3,442.50 |