North Dakota Side Hustle Tax Calculator
Calculate your North Dakota state tax (2.50%), federal tax, and self-employment tax on 1099 income.
Last updated: January 2026 · Data from IRS Rev Proc 2024-40
North Dakota side hustlers enjoy some of the lowest income tax rates in the nation. The Peace Garden State has a simple two-bracket system with rates of just 1.95% and 2.50%—making it one of the most tax-friendly states for freelancers and gig workers.
How Side Hustle Taxes Work in North Dakota
North Dakota has exceptionally low tax rates:
**North Dakota state tax rates (2025):** - 1.95% on income up to $44,725 (single) - 2.50% on income over $44,725
**Key features:** - Among the lowest income tax rates in the country - No local income taxes - Simple two-bracket system
For context, North Dakota's top rate of 2.50% is lower than most states' lowest bracket.
What North Dakota Side Hustlers Owe
Let's say you're a single filer in Fargo with a $48,000 W-2 job and $12,000 in side hustle income from freelance accounting, with $1,500 in business expenses.
**Your estimated taxes on the side hustle:** - Net self-employment income: $10,500 - Federal SE tax (15.3% of 92.35%): ~$1,485 - Federal income tax on side income: ~$2,310 (22% bracket) - North Dakota state tax (2.50%): ~$263 - **Total additional tax: ~$4,058**
Your effective tax rate is about 39%—among the lowest of any income-tax state.
North Dakota Tax Deadlines 2025
North Dakota estimated tax deadlines: - **Q1**: April 15, 2025 - **Q2**: June 16, 2025 - **Q3**: September 15, 2025 - **Q4**: January 15, 2026
Use North Dakota Form ND-1ES for state estimated tax payments.
Common Deductions for North Dakota Freelancers
North Dakota deductions for side hustlers: - North Dakota starts with federal taxable income - All Schedule C business expenses automatically apply - Home office expenses - Business mileage (67 cents/mile for 2025) - Equipment and supplies
North Dakota Side Hustle Tax FAQ
What is North Dakota's tax rate?
North Dakota has the lowest rates of any income-tax state: 1.95% on income up to $44,725 and just 2.50% above that.
Does North Dakota have local income taxes?
No, North Dakota has no local or city income taxes. The low state rate is your only North Dakota income tax.
How does North Dakota compare to other states?
North Dakota's 2.50% top rate is lower than most states' lowest brackets. Only no-income-tax states are more favorable.
Related State Calculators
Compare North Dakota's 2.50% rate with these other states popular with freelancers and gig workers.
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This calculator provides estimates only. For personalized advice, consult a qualified tax professional.
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