Calculate your quarterly estimated tax payments as a self-employed worker in North Dakota. Includes self-employment tax (15.3%), federal income tax, and North Dakota state income tax. 2026 tax year.
Estimates based on 2025 tax year (2026 filing) brackets. Consult a tax professional for your specific situation.
North Dakota has very low income tax rates — the top rate is just 2.5%. Lower-income individuals may owe $0 in state income tax. Self-employed North Dakotans have one of the lightest state tax burdens in the country.
| Tax Component | Rate / Detail |
|---|---|
| Self-Employment (SE) Tax | 15.3% on 92.35% of net profit |
| Social Security portion | 12.4% (on first $168,600 of net earnings) |
| Medicare portion | 2.9% (no income cap) |
| SE Tax Deduction | Deduct half SE tax from gross income |
| Federal Standard Deduction (Single) | $15,000 (2025 tax year) |
| North Dakota State Income Tax | Progressive 0.0%–2.50% |
| Quarterly Due Dates | North Dakota quarterly estimated taxes are due April 15, June 15, September 15, and January 15. Required if annual state tax owed exceeds $1,000. |
| Example: $60K Net Profit (Single) | ~$3,336/quarter estimated |
You must pay quarterly estimated taxes if you expect to owe at least $1,000 in federal tax for the year (after withholding and credits). This includes: freelancers, independent contractors, sole proprietors, LLC members, partners, and S-corp shareholders who take distributions. Employees with a side business earning $400+ in net SE income should also pay quarterly on that income.
North Dakota quarterly estimated taxes are due April 15, June 15, September 15, and January 15. Required if annual state tax owed exceeds $1,000.
The SE tax rate is 15.3% — 12.4% Social Security plus 2.9% Medicare. It's calculated on 92.35% of your net self-employment income (the 7.65% reduction accounts for the employer-side deduction). For income above $168,600, only the 2.9% Medicare rate applies (no Social Security cap). An additional 0.9% Medicare surtax applies above $200,000 (single) or $250,000 (MFJ).
To avoid the IRS underpayment penalty (currently 8% APR), pay whichever is less: (1) 90% of your current year tax, or (2) 100% of last year's tax (110% if last year AGI was over $150,000). Paying last year's tax amount is the "safe harbor" method — simple and reliable. Most self-employed workers set aside 25-30% of each payment received and pay quarterly.
Federal quarterly taxes: Pay online at IRS.gov/payments (IRS Direct Pay, credit/debit card, or EFTPS). You can also mail Form 1040-ES with a check. North Dakota state quarterly taxes: Pay through North Dakota's Department of Revenue website. Set up EFTPS for federal payments — it's free and tracks your payment history.